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HR 3798 118th Congress House Taxation Employee benefits and pensions Health care costs and insurance Health care coverage and access Small business

Small Business Flexibility Act

Introduced: June 5, 2023 Introduced by: Tenney, Claudia Republican · New York See on congress.gov
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 Everywhere this bill has been 6 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 12, 2023
Placed on the Union Calendar, Calendar No. 82.
Jun 12, 2023
Reported (Amended) by the Committee on Ways and Means. H. Rept. 118-106.
Jun 7, 2023
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 36 - 3.
Jun 7, 2023
Committee Consideration and Mark-up Session Held
Jun 5, 2023
Referred to the House Committee on Ways and Means.
Jun 5, 2023
Introduced in House
 Plain-English summary Congressional Research Service

Small Business Flexibility Act 

This bill requires the Internal Revenue Service to notify employers, particularly small businesses, about the availability of individual coverage health reimbursement arrangements (ICHRAs), qualified small employer health reimbursement arrangements (QSEHRAs), and the small business health care tax credit.

Under ICHRAs, employers agree to reimburse employees for incurred medical expenses up to a limit for a specified period (e.g., a calendar year), and employees obtain their own individual coverage that meets certain requirements of the Patient Protection and Affordable Care Act (coverage of preventive services and no annual or lifetime limits). QSEHRAs are available to employers with fewer than 50 full-time employees. The small business health care tax credit is available to employers with fewer than 25 full-time employees.

What's happening now June 12, 2023

Placed on the Union Calendar, Calendar No. 82.

 Committees of jurisdiction 1