There is one summary for H.R.5174. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (07/22/2002)

Small Business Health Insurance Affordability Act of 2002 - Amends the Internal Revenue Code to permit a limited tax credit for employers of 15 or fewer employees based on premiums paid for health insurance for employees. Denies an employer the credit if the relevant employee earned at least $40,000 or worked less than 400 hours for the year. Provides an adjustment for inflation.