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HR 5860 113th Congress House

Small Business Healthcare Relief Act of 2014

Official title: To amend the Internal Revenue Code of 1986 to allow small businesses to use pre-tax dollars for assistance to employees purchasing policies in the individual m… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to allow small businesses to use pre-tax dollars for assistance to employees purchasing policies in the individual market and except certain health reimbursement arrangements from group health plan requirements, and for other purposes.

Introduced: December 11, 2014 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 exclusionSmall business
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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
Dec 11, 2014
Referred to the House Committee on Ways and Means.
Dec 11, 2014
Introduced in House
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 Latest action December 11, 2014

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Small Business Healthcare Relief Act of 2014 - Amends the Internal Revenue Code to treat employer payments for employee health care premiums and for amounts paid on behalf of an employee to a health reimbursement arrangement as medical expenses under an accident or health plan and thus excludible from gross income for income tax purposes.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Thompson, Mike
California · Dec 11, 2014
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 5860: Small Business Healthcare Relief Act of 2014. 113th Congress. Open America. https://openamerica.io/bill/113-HR-5860/
MLA
"H.R. 5860: Small Business Healthcare Relief Act of 2014." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-HR-5860/.
Bluebook (legal)
H.R. 5860, 113th Cong. (2026), https://openamerica.io/bill/113-HR-5860/.
Markdown link
[H.R. 5860: Small Business Healthcare Relief Act of 2014](https://openamerica.io/bill/113-HR-5860/)
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