HR 5447 114th Congress House

Small Business Health Care Relief Act of 2016

Official title: To provide an exception from certain group health plan requirements for qualified small employer health reimbursement arrangements.

Introduced: June 15, 2016 See on congress.gov

Taxation Employee benefits and pensionsHealth care costs and insuranceHealth care coverage and accessIncome tax exclusion

More subjectsShow fewer subjects

Small businessTax administration and collection, taxpayers

Everywhere this bill has been 18 steps

Introduced

In committee

Reported out

Passed House

Passed Senate

To President

Became law

Sep 19, 2016

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

Jun 23, 2016

Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 526.

Jun 22, 2016

Received in the Senate. Read the first time. Placed on Senate Legislative Calendar under Read the First Time.

Jun 21, 2016

Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.(text: CR H4021-4022)

Jun 21, 2016

DEBATE - The House proceeded with forty minutes of debate on H.R. 5447.

Jun 21, 2016

Considered under suspension of the rules. (consideration: CR H4021-4024)

Jun 21, 2016

Mr. Boustany moved to suspend the rules and pass the bill, as amended.

Jun 21, 2016

Committee on Energy and Commerce discharged.

Jun 21, 2016

Committee on Education and the Workforce discharged.

Jun 21, 2016

Reported (Amended) by the Committee on Ways and Means. H. Rept. 114-634, Part I.

Jun 21, 2016

Placed on the Union Calendar, Calendar No. 493.

Jun 21, 2016

Motion to reconsider laid on the table Agreed to without objection.

Jun 21, 2016

On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H4021-4022)

Jun 15, 2016

Ordered to be Reported (Amended) by Voice Vote.

Jun 15, 2016

Committee Consideration and Mark-up Session Held.

Jun 15, 2016

Referred to the Subcommittee on Health.

Jun 10, 2016

Referred to the Committee on Ways and Means, and in addition to the Committees on Education and the Workforce, and Energy and Commerce, 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 10, 2016

Introduced in House

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Latest action September 19, 2016

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

Plain-English summary Congressional Research Service

Small Business Health Care Relief Act of 2016

(Sec. 2) This bill amends the Internal Revenue Code, the Patient Protection and Affordable Care Act (PPACA), and other laws to exempt qualified small employer health reimbursement arrangements (HRAs) from certain requirements that apply to group health plans.

A qualified small employer HRA is offered by employers that have fewer than 50 full-time employees and do not offer group health plans to any of their employees. A qualified small employer HRA must:

be provided on the same terms to all eligible employees of the employer;
be funded solely by the employer without salary reduction contributions;
provide, after an employee provides proof of coverage, for the payment or reimbursement of medical expenses of the employee and family members; and
limit annual payments and reimbursements to specified dollar amounts.

HRAs that meet these requirements are not considered group health plans and are exempt from various requirements that apply to group health plans, including coverage and cost-sharing requirements. (Under current law, employers that sponsor group health plans that do not meet specified requirements are subject to an excise tax.)

Coverage and payments under a qualified HRA are excluded from gross income, unless the employee does not have minimum essential coverage for the month in which the medical care was provided.

Employers offering a qualified HRA must notify employees in advance regarding permitted benefits and report benefit information on W-2 forms and to health exchanges.

The bill sets forth requirements for determining whether an employee covered under an HRA is also eligible for premium subsidies under PPACA.

Related & companion bills 2

Bill text 4 versions

Engrossed in House Formatted Text PDF Formatted XML
Introduced in House Formatted Text PDF Formatted XML
Placed on Calendar Senate Formatted Text PDF Formatted XML
Reported in House Formatted Text PDF Formatted XML

Source documents hosted by congress.gov.

Committees of jurisdiction 5

Education and Workforce Committee
House of Representatives
Energy and Commerce Committee
House of Representatives
Health, Employment, Labor, and Pensions Subcommittee
House of Representatives · subcommittee of Education and Workforce Committee
Health Subcommittee
House of Representatives · subcommittee of Ways and Means Committee
Ways and Means Committee
House of Representatives

Cosponsors 29

Allen, Rick W.

Georgia · Jun 21, 2016

Connecticut · Jun 21, 2016

Cramer, Kevin

North Dakota · Jun 21, 2016

CULBERSON, JOHN

· Jun 21, 2016

Duckworth, Tammy

Illinois · Jun 21, 2016

Hudson, Richard

North Carolina · Jun 21, 2016

Reichert, David

· Jun 21, 2016

Smith, Jason

Missouri · Jun 21, 2016

Oregon · Jun 15, 2016

Buchanan, Vern

Florida · Jun 15, 2016

Holding, George

· Jun 15, 2016

Kelly, Mike

Pennsylvania · Jun 15, 2016

Larson, John B.

Connecticut · Jun 15, 2016

California · Jun 15, 2016

TIBERI, PATRICK

· Jun 15, 2016

Torres, Norma J.

California · Jun 15, 2016

Thompson, Mike

California · Jun 10, 2016

Cite this page click to expand

APA

U.S. Congress. (2026). H.R. 5447: Small Business Health Care Relief Act of 2016. 114th Congress. Open America. https://openamerica.io/bill/114-HR-5447/

MLA

"H.R. 5447: Small Business Health Care Relief Act of 2016." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-HR-5447/.

Bluebook (legal)

H.R. 5447, 114th Cong. (2026), https://openamerica.io/bill/114-HR-5447/.

Markdown link

[H.R. 5447: Small Business Health Care Relief Act of 2016](https://openamerica.io/bill/114-HR-5447/)