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Titles (2)

Short Titles

Short Titles - Senate

Short Titles as Introduced

Small Business Healthcare Relief Act

Official Titles

Official Titles - Senate

Official Titles as Introduced

A bill to provide an exception from certain group health plan requirements to allow small businesses to use pre-tax dollars to assist employees in the purchase of policies in the individual health insurance market, and for other purposes.

Actions Overview (1)

06/25/2015Introduced in Senate

All Actions (2)

05/18/2016Committee on Small Business and Entrepreneurship. Hearings held. Hearings printed: S.Hrg. 114-675.
Action By: Committee on Small Business and Entrepreneurship
06/25/2015Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S4652)
Action By: Senate

Committees (2)

Committees, subcommittees and links to reports associated with this bill are listed here, as well as the nature and date of committee activity and Congressional report number.

Committee / Subcommittee Date Activity Reports
Senate Finance06/25/2015 Referred to
Senate Small Business and Entrepreneurship05/18/2016 Hearings by

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Subjects (8)

Latest Summary (1)

There is one summary for S.1697. View summaries

Shown Here:
Introduced in Senate (06/25/2015)

Small Business Healthcare Relief Act

This bill amends the Internal Revenue Code and the Employee Retirement Income Security Act of 1974 (ERISA) to allow an employer with fewer than 50 employees that does not offer group health insurance coverage to establish a health reimbursement arrangement. Under the arrangement, funds contributed by an employer are excluded from the employer's taxable income and are used to pay or reimburse employees for medical care expenses, including premiums for individual health insurance coverage or Medicare supplemental insurance.

Such a reimbursement arrangement: (1) must not pay premiums for an employee covered by a family member's coverage, (2) must be offered to all eligible employees on the same terms and may only vary based on the number of individuals covered, and (3) is not required to provide continuation coverage.

Employer contributions to a reimbursement arrangement are not included in an employee's gross income if the employee was covered by the reimbursement arrangement for more than nine months of the year. Employees covered for less than nine months have a percentage of employer contributions included in their gross income, with exceptions.

An employee offered affordable individual health insurance coverage under a reimbursement arrangement is not eligible for a premium assistance tax credit.

Employers must report contributions to a reimbursement arrangement on their employees' W-2.

This bill amends the Public Health Service Act to exempt reimbursement arrangements from requirements for health insurance coverage. Insurance offered under a reimbursement arrangement remains subject to the requirements.