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HR 2911 114th Congress House Health Employee benefits and pensions Health care costs and insurance Health care coverage and access Income tax credits Income tax exclusion Medicare Small business

Small Business Healthcare Relief Act

Introduced: July 31, 2015 See on congress.gov
This bill died when the 114th Congress ended
It never became law before the 114th Congress (2015–2016) 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 5 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Nov 16, 2015
Referred to the Subcommittee on Health, Employment, Labor, and Pensions.
Jul 10, 2015
Referred to the Subcommittee on Health.
Jun 26, 2015
Referred to the Subcommittee on Health.
Jun 25, 2015
Referred to the Committee on Ways and Means, and in addition to the Committees on Energy and Commerce, and Education and the Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Jun 25, 2015
Introduced in House
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 Plain-English summary Congressional Research Service

Small Business Healthcare Relief Act

This bill amends the Internal Revenue Code and the Employee Retirement Income Security Act of 1974 (ERISA) to allow an employer with fewer than 50 employees that does not offer group health insurance coverage to establish a health reimbursement arrangement. Under the arrangement, funds contributed by an employer are excluded from the employer's taxable income and are used to pay or reimburse employees for medical care expenses, including premiums for individual health insurance coverage or Medicare supplemental insurance.

Such a reimbursement arrangement: (1) must not pay premiums for an employee covered by a family member's coverage, (2) must be offered to all eligible employees on the same terms and may only vary based on the number of individuals covered, and (3) is not required to provide continuation coverage.

Employer contributions to a reimbursement arrangement are not included in an employee's gross income if the employee was covered by the reimbursement arrangement for more than nine months of the year. Employees covered for less than nine months have a percentage of employer contributions included in their gross income, with exceptions.

An employee offered affordable individual health insurance coverage under a reimbursement arrangement is not eligible for a premium assistance tax credit.

Employers must report contributions to a reimbursement arrangement on their employees' W-2.

This bill amends the Public Health Service Act to exempt reimbursement arrangements from requirements for health insurance coverage. Insurance offered under a reimbursement arrangement remains subject to the requirements.
What's happening now November 16, 2015

Referred to the Subcommittee on Health, Employment, Labor, and Pensions.

 Related & companion bills 1
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 6
 Cosponsors 39
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2911: Small Business Healthcare Relief Act. 114th Congress. Open America. https://openamerica.io/bill/114-HR-2911/
MLA
"H.R. 2911: Small Business Healthcare Relief Act." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-HR-2911/.
Bluebook (legal)
H.R. 2911, 114th Cong. (2026), https://openamerica.io/bill/114-HR-2911/.
Markdown link
[H.R. 2911: Small Business Healthcare Relief Act](https://openamerica.io/bill/114-HR-2911/)
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