A bill to amend the Internal Revenue Code of 1986 to allow small business employers a credit against income tax for employee health insurance expenses paid or incurred by the employer.
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Read twice and referred to the Committee on Finance.
Amends the Internal Revenue Code to allow small business employers a credit against income tax for employee health insurance expenses the employer pays or incurs. Allows a credit equal to 60 percent of expenses (up to $600 per employee) for self-only coverage and 70 percent of expenses (up to $1,200 per employee) for family coverage. Limits such credit to expenses paid for an employee whose total annual wages range between $5,000 and $16,000, indexed for inflation.
- Introduced in Senate Formatted Text PDF
Cite this page
U.S. Congress. (2026). S. 825: A bill to amend the Internal Revenue Code of 1986 to allow small business employers a credit against income tax for employee health insurance expenses paid or incurred by the employer.. 106th Congress. Open America. https://openamerica.io/bill/106-S-825/
"S. 825: A bill to amend the Internal Revenue Code of 1986 to allow small business employers a credit against income tax for employee health insurance expenses paid or incurred by the employer.." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-S-825/.
S. 825, 106th Cong. (2026), https://openamerica.io/bill/106-S-825/.
[S. 825: A bill to amend the Internal Revenue Code of 1986 to allow small business employers a credit against income tax for employee health insurance expenses paid or incurred by the employer.](https://openamerica.io/bill/106-S-825/)