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H.R. 2911 114th Congress House

Small Business Healthcare Relief Act

Official title: To provide an exception from certain group health plan requirements to allow small businesses to use pre-tax dollars to assist employees in the purchase of pol… Show full official titleShow less

Official title: To provide an exception from certain group health plan requirements to allow small businesses to use pre-tax dollars to assist employees in the purchase of policies in the individual health insurance market, and for other purposes.

Introduced: September 17, 2015 See on congress.gov
Health Employee benefits and pensionsHealth care costs and insuranceHealth care coverage and accessIncome tax credits
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Income tax exclusionMedicareSmall business
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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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 Latest action November 16, 2015

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

 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.
 Related & companion bills 1
  • S 1697 Small Business Healthcare Relief Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 6
 Cosponsors 45
All 45 Democratic 12 Republican 14
Noem, Kristi
· Jun 10, 2016
SHIMKUS, JOHN
· Jun 10, 2016
 D
Titus, Dina
Nevada · Jun 8, 2016
 R
Rouzer, David
North Carolina · May 18, 2016
 R
Turner, Michael R.
Ohio · May 18, 2016
 D
Aguilar, Pete
California · Apr 28, 2016
Love, Mia
· Apr 28, 2016
Young, David
· Apr 28, 2016
Bishop, Mike
· Apr 14, 2016
Graves, Garret
· Mar 17, 2016
 R
Smith, Adrian
Nebraska · Mar 2, 2016
Rice, Tom
· Feb 23, 2016
 R
Kelly, Mike
Pennsylvania · Feb 12, 2016
 R
Smith, Jason
Missouri · Feb 2, 2016
 D
Bonamici, Suzanne
Oregon · Jan 8, 2016
CULBERSON, JOHN
· Jan 8, 2016
 R
Allen, Rick W.
Georgia · Jan 4, 2016
Costello, Ryan
· Jan 4, 2016
Holding, George
· Dec 9, 2015
 R
Young, Todd
Indiana · Dec 1, 2015
 D
Costa, Jim
California · Nov 2, 2015
Roskam, Peter
· Nov 2, 2015
 R
Stefanik, Elise M.
New York · Nov 2, 2015
McSally, Martha
· Oct 21, 2015
 D
Welch, Peter
Vermont · Oct 21, 2015
Yoder, Kevin
· Oct 21, 2015
Hensarling, Jeb
· Oct 7, 2015
 R
Walberg, Tim
Michigan · Oct 7, 2015
 R
Carter, Earl L. "Buddy"
Georgia · Sep 28, 2015
 D
DelBene, Suzan K.
Washington · Sep 28, 2015
 D
Torres, Norma J.
California · Sep 28, 2015
 R
Guthrie, Brett
Kentucky · Sep 17, 2015
 R
Buchanan, Vern
Florida · Sep 10, 2015
Blum, Rod
· Jul 31, 2015
 D
Duckworth, Tammy
Illinois · Jul 31, 2015
 R
Blackburn, Marsha
Tennessee · Jul 29, 2015
 R
Latta, Robert E.
Ohio · Jul 29, 2015
Renacci, James
· Jul 29, 2015
 D
Sánchez, Linda T.
California · Jul 29, 2015
Nunes, Devin
· Jul 27, 2015
 D
Neal, Richard E.
Massachusetts · Jul 23, 2015
 D
Larson, John B.
Connecticut · Jul 21, 2015
TIBERI, PATRICK
· Jul 21, 2015
JOHNSON, SAM
· Jul 10, 2015
 D
Thompson, Mike
California · Jun 25, 2015
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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