Health Care for Small Business Act
Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.
Health Care for Small Business Act
This bill amends the Internal Revenue Code, with respect to the tax credit for the employee health insurance expenses of small employers, to: (1) repeal the two-year limit on the credit period to permit certain small employers to be eligible for the credit in any year, (2) replace the formula for the phaseout of the credit based on the number of employees and average annual wages with a new phaseout formula based only on average annual wages, (3) permit certain employers that have no more than 50 employees (25 under current law) to be eligible for the credit, (4) modify the limit on the average annual wages of an eligible small employer, and (5) provide for a cost-of-living adjustment after 2017.
Read twice and referred to the Committee on Finance.
- Introduced in Senate Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). S. 1254: Health Care for Small Business Act. 115th Congress. Open America. https://openamerica.io/bill/115-S-1254/
"S. 1254: Health Care for Small Business Act." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-S-1254/.
S. 1254, 115th Cong. (2026), https://openamerica.io/bill/115-S-1254/.
[S. 1254: Health Care for Small Business Act](https://openamerica.io/bill/115-S-1254/)