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HR 4128 113th Congress House

Small Business Tax Credit Accessibility Act

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

Introduced: September 15, 2014 Introduced by: DelBene, Suzan K. Democratic · Washington See on congress.gov
Taxation Comprehensive health careEmployee benefits and pensionsHealth care costs and insuranceHealth care coverage and access
More subjectsShow fewer subjects
Income tax creditsSmall businessWages and earnings
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This bill died when the 113th Congress ended
It never became law before the 113th Congress (2013–2014) 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
Feb 28, 2014
Introduced in House
Feb 28, 2014
Referred to the House Committee on Ways and Means.
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 Latest action February 28, 2014

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Small Business Tax Credit Accessibility Act - Expresses the sense of Congress that the Obama Administration should work to make the small employer health care insurance tax credit more accessible for small employers.

Amends the Internal Revenue Code, with respect to the small employer health care insurance tax credit, to: (1) revise the definition of "eligible small employer" to mean an employer with not more than 50 (currently, 25) full-time employees; (2) modify the phaseout formula for such credit to base such phaseout on number of employees and average annual wages; (3) allow a 35% credit in 2014 to small employers who purchase health care coverage outside of the Small Business Health Option Program (SHOP exchange); (4) extend from two to three consecutive taxable years the period during which an employer may claim such credit; (5) eliminate the requirement that employers contribute the same percentage of cost of each employee's health insurance and the cap limiting eligible employer contributions to average premiums paid to a state health insurance exchange; and (6) make such credit available to dependents of a small employer.

 Related & companion bills 5
  • HR 4132 Related bill Helping Entrepreneurs Lower Prices Act of 2014
  • HR 4133 Related bill Small Business Attraction and Retention Act of 2014
  • HR 4244 Related bill Small Business Health Insurance Affordability Act of 2014
  • S 1325 Related bill Small Business Tax Credits Improvement Act
  • S 2069 Related bill Small Business Tax Credit Accessibility Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 18
All 18 Democratic 7
D
Tonko, Paul
New York · Nov 12, 2014
Lee, Barbara
· Sep 18, 2014
Maloney, Sean
· Sep 18, 2014
 D
DeLauro, Rosa L.
Connecticut · Sep 15, 2014
 D
Schakowsky, Janice D.
Illinois · Sep 15, 2014
 D
Garamendi, John
California · Sep 11, 2014
Ruppersberger, C.
· Sep 11, 2014
Bishop, Timothy
· Sep 10, 2014
Eshoo, Anna
· Sep 10, 2014
 D
Ruiz, Raul
California · Sep 10, 2014
RUSH, BOBBY
· Sep 10, 2014
CAPPS, LOIS
· Apr 1, 2014
Kilmer, Derek
· Apr 1, 2014
 D
Pingree, Chellie
Maine · Mar 26, 2014
Perlmutter, Ed
· Mar 6, 2014
Kuster, Ann
· Mar 4, 2014
 D
Pallone, Frank
New Jersey · Feb 28, 2014
Shea-Porter, Carol
· Feb 28, 2014
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4128: Small Business Tax Credit Accessibility Act. 113th Congress. Open America. https://openamerica.io/bill/113-HR-4128/
MLA
"H.R. 4128: Small Business Tax Credit Accessibility Act." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-HR-4128/.
Bluebook (legal)
H.R. 4128, 113th Cong. (2026), https://openamerica.io/bill/113-HR-4128/.
Markdown link
[H.R. 4128: Small Business Tax Credit Accessibility Act](https://openamerica.io/bill/113-HR-4128/)
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