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HR 5651 113th Congress House Taxation Bankruptcy Comprehensive health care Congressional oversight Fires Floods and storm protection Government studies and investigations Health care costs and insurance Health care coverage and access Natural disasters Small business Tax administration and collection, taxpayers

Small Business Hardship Relief Act

Introduced: September 18, 2014 Introduced by: Ruiz, Raul Democratic · California See on congress.gov
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 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Sep 18, 2014
Referred to the House Committee on Ways and Means.
Sep 18, 2014
Introduced in House
 Plain-English summary Congressional Research Service

Small Business Hardship Relief Act - Amends the Internal Revenue Code to exempt from the employer mandate to provide minimum essential health care coverage for its employees a small business (i.e., an employer of not more than 100 full-time employees) experiencing a hardship. Defines "hardship" to include situations in which a small business has missed two or more consecutive loan payments, is a debtor in a Chapter 11 (reorganization) bankruptcy proceeding, has received a notice of termination of utility services or a notice of eviction, has experienced a fire, flood, or other disaster, or has experienced another hardships as determined by the Secretary of the Treasury. Directs the Secretary to conduct a study to identify additional hardships appropriate for granting an hardship exemption.

Prohibits the Internal Revenue Service (IRS) from taking into account the applicability of a hardship exemption to a small business as the sole factor in determining whether to audit such business.

What's happening now September 18, 2014

Referred to the House Committee on Ways and Means.

 Committees of jurisdiction 1