Small Business Tax Credit Accessibility Act
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Small Business Tax Credit Accessibility Act
Amends the Internal Revenue Code, with respect to the small employer health care insurance tax credit, to: (1) revise the definition of "eligible small employer" to mean an employer with not more than 50 (currently, 25) full-time employees; (2) modify the phaseout formula for such credit to base such phaseout on number of employees and average annual wages; (3) extend from two to three consecutive taxable years the period during which an employer may claim such credit; and (4) eliminate the requirement that employers contribute the same percentage of cost of each employee's health insurance and the cap limiting eligible employer contributions to average premiums paid to a state health insurance exchange.
Referred to the House Committee on Ways and Means.
- Introduced in House Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). H.R. 762: Small Business Tax Credit Accessibility Act. 114th Congress. Open America. https://openamerica.io/bill/114-HR-762/
"H.R. 762: Small Business Tax Credit Accessibility Act." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-HR-762/.
H.R. 762, 114th Cong. (2026), https://openamerica.io/bill/114-HR-762/.
[H.R. 762: Small Business Tax Credit Accessibility Act](https://openamerica.io/bill/114-HR-762/)