Skip to main content
S 86 108th Congress Senate Taxation Commerce Employee health benefits Finance and Financial Sector Health Health insurance Income tax Insurance premiums Labor and Employment Medical economics Small business Tax credits

Small Employer Tax Assistance for Health Coverage Act of 2003

Introduced: January 7, 2003 See on congress.gov
This bill died when the 108th Congress ended
It never became law before the 108th Congress (2003–2004) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 7, 2003
Read twice and referred to the Committee on Finance.
Jan 7, 2003
Sponsor introductory remarks on measure. (CR S73)
Jan 7, 2003
Introduced in Senate
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Plain-English summary Congressional Research Service
Small Employer Tax Assistance for Health Coverage Act of 2003 - Amends the Internal Revenue Code to allow small employers a limited credit for employee health insurance expenses.
What's happening now January 7, 2003

Read twice and referred to the Committee on Finance.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). S. 86: Small Employer Tax Assistance for Health Coverage Act of 2003. 108th Congress. Open America. https://openamerica.io/bill/108-S-86/
MLA
"S. 86: Small Employer Tax Assistance for Health Coverage Act of 2003." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-S-86/.
Bluebook (legal)
S. 86, 108th Cong. (2026), https://openamerica.io/bill/108-S-86/.
Markdown link
[S. 86: Small Employer Tax Assistance for Health Coverage Act of 2003](https://openamerica.io/bill/108-S-86/)
Report a problem