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HR 4252 112th Congress House

Small Business Health Care Tax Credit Improvement Act of 2012

Official title: To amend the Internal Revenue Code of 1986 to expand and simplify the credit for employee health insurance expenses of small employers.

Introduced: March 22, 2012 Introduced by: Pallone, Frank Democratic · New Jersey See on congress.gov
Taxation Employee benefits and pensionsHealth care costs and insuranceIncome tax creditsSmall businessWages and earnings
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This bill died when the 112th Congress ended
It never became law before the 112th Congress (2011–2012) 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 22, 2012
Referred to the House Committee on Ways and Means.
Mar 22, 2012
Introduced in House
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 Latest action March 22, 2012

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Small Business Health Care Tax Credit Improvement Act of 2012 - Amends the Internal Revenue Code, with respect to the tax credit for the health insurance expenses of small employers, to: (1) expand the eligibility of such employers for the credit by allowing them to have up to 50 full-time employees (currently, limited to no more than 25 full-time employees); (2) modify the phaseout of such credit based upon increases in the number of eligible employees and the employer's average annual wages; (3) increase the average annual wage limitation for 2012, 2013, and subsequent years; (4) repeal the requirement that employers make uniform contributions of at least 50% of each employee's premium to qualify for the tax credit; and (5) repeal the limitation on such credit based on the average premium in the small group market in the rating area in which an employee enrolls for coverage.

 Related & companion bills 2
  • HR 4324 Related bill Small Business Employee Health Insurance Credit Expansion Act of 2012
  • S 2227 Identical bill Small Business Health Care Tax Credit Improvement Act of 2012
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 4252: Small Business Health Care Tax Credit Improvement Act of 2012. 112th Congress. Open America. https://openamerica.io/bill/112-HR-4252/
MLA
"H.R. 4252: Small Business Health Care Tax Credit Improvement Act of 2012." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-HR-4252/.
Bluebook (legal)
H.R. 4252, 112th Cong. (2026), https://openamerica.io/bill/112-HR-4252/.
Markdown link
[H.R. 4252: Small Business Health Care Tax Credit Improvement Act of 2012](https://openamerica.io/bill/112-HR-4252/)
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