Small Business Healthcare Relief Act
Sponsored By: Representative Boustany, Charles W., Jr. [R-LA-3]
Unknown
Summary
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.
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Bill Overview
No Economic Impacts Identified for this Bill
Sponsors & CoSponsors
Sponsor
Boustany, Charles W., Jr. [R-LA-3]
LA • R
Cosponsors
Rep. Dold, Robert J. [R-IL-10]
IL • R
Sponsored 9/28/2015
Rep. Lipinski, Daniel [D-IL-3]
IL • D
Sponsored 9/28/2015
Rep. Thompson, Mike [D-CA-4]
CA • D
Sponsored 6/25/2015
JOSEPH CROWLEY
NY • D
Sponsored 7/10/2015
SAM JOHNSON
TX • R
Sponsored 7/10/2015
Rep. Larson, John B. [D-CT-1]
CT • D
Sponsored 7/21/2015
PATRICK TIBERI
OH • R
Sponsored 7/21/2015
Rep. Neal, Richard E. [D-MA-1]
MA • D
Sponsored 7/23/2015
Rep. Black, Diane [R-TN-6]
TN • R
Sponsored 7/23/2015
LORETTA SANCHEZ
CA • D
Sponsored 7/27/2015
Rep. Nunes, Devin [R-CA-22]
CA • R
Sponsored 7/27/2015
Rep. Blumenauer, Earl [D-OR-3]
OR • D
Sponsored 7/27/2015
Rep. Marchant, Kenny [R-TX-24]
TX • R
Sponsored 7/27/2015
Rep. Sánchez, Linda T. [D-CA-38]
CA • D
Sponsored 7/29/2015
Rep. Jenkins, Lynn [R-KS-2]
KS • R
Sponsored 7/29/2015
Rep. Schrader, Kurt [D-OR-5]
OR • D
Sponsored 7/29/2015
Sen. Blackburn, Marsha [R-TN]
TN • R
Sponsored 7/29/2015
Rep. Pascrell, Bill, Jr. [D-NJ-9]
NJ • D
Sponsored 7/29/2015
Rep. Renacci, James B. [R-OH-16]
OH • R
Sponsored 7/29/2015
Latta
OH • R
Sponsored 7/29/2015
Rep. Sinema, Kyrsten [D-AZ-9]
AZ • D
Sponsored 7/29/2015
Sen. Duckworth, Tammy [D-IL]
IL • D
Sponsored 7/31/2015
JAMES COOPER
TN • D
Sponsored 7/31/2015
Rep. Kilmer, Derek [D-WA-6]
WA • D
Sponsored 7/31/2015
Rep. Fortenberry, Jeff [R-NE-1]
NE • R
Sponsored 7/31/2015
Rep. Jolly, David W. [R-FL-13]
FL • R
Sponsored 7/31/2015
Rep. Blum, Rod [R-IA-1]
IA • R
Sponsored 7/31/2015
Rep. Davis, Rodney [R-IL-13]
IL • R
Sponsored 9/9/2015
Rep. Walz, Timothy J. [D-MN-1]
MN • D
Sponsored 9/10/2015
Rep. O'Rourke, Beto [D-TX-16]
TX • D
Sponsored 9/10/2015
Rep. Buchanan, Vern [R-FL-16]
FL • R
Sponsored 9/10/2015
Rep. Paulsen, Erik [R-MN-3]
MN • R
Sponsored 9/10/2015
Rep. McMorris Rodgers, Cathy [R-WA-5]
WA • R
Sponsored 9/10/2015
Rep. Lowenthal, Alan S. [D-CA-47]
CA • D
Sponsored 9/17/2015
Rep. Reed, Tom [R-NY-23]
NY • R
Sponsored 9/17/2015
Rep. Rice, Kathleen M. [D-NY-4]
NY • D
Sponsored 9/17/2015
Rep. Guthrie, Brett [R-KY-2]
KY • R
Sponsored 9/17/2015
Rep. Torres, Norma J. [D-CA-35]
CA • D
Sponsored 9/28/2015
Rep. DelBene, Suzan K. [D-WA-1]
WA • D
Sponsored 9/28/2015
Rep. Carter, Earl L. "Buddy" [R-GA-1]
GA • R
Sponsored 9/28/2015
COLLIN PETERSON
MN • D
Sponsored 10/7/2015
Rep. Hensarling, Jeb [R-TX-5]
TX • R
Sponsored 10/7/2015
Rep. Swalwell, Eric [D-CA-14]
CA • D
Sponsored 10/7/2015
Rep. Stivers, Steve [R-OH-15]
OH • R
Sponsored 10/7/2015
Rep. Ashford, Brad [D-NE-2]
NE • D
Sponsored 10/7/2015
Rep. Walberg, Tim [R-MI-5]
MI • R
Sponsored 10/7/2015
Rep. Heck, Denny [D-WA-10]
WA • D
Sponsored 10/7/2015
Markwayne Mullin
OK • R
Sponsored 10/7/2015
Peter Welch
VT • D
Sponsored 10/21/2015
Rep. McSally, Martha [R-AZ-2]
AZ • R
Sponsored 10/21/2015
Rep. Scott, David [D-GA-13]
GA • D
Sponsored 10/21/2015
Rep. Barletta, Lou [R-PA-11]
PA • R
Sponsored 10/21/2015
Rep. Kuster, Ann M. [D-NH-2]
NH • D
Sponsored 10/21/2015
Rep. Yoder, Kevin [R-KS-3]
KS • R
Sponsored 10/21/2015
Rep. Roskam, Peter J. [R-IL-6]
IL • R
Sponsored 11/2/2015
Rep. Costa, Jim [D-CA-21]
CA • D
Sponsored 11/2/2015
Rep. Stefanik, Elise M. [R-NY-21]
NY • R
Sponsored 11/2/2015
Rep. Kirkpatrick, Ann [D-AZ-1]
AZ • D
Sponsored 11/2/2015
Rep. Walorski, Jackie [R-IN-2]
IN • R
Sponsored 11/2/2015
RON KIND
WI • D
Sponsored 11/2/2015
Rep. Katko, John [R-NY-24]
NY • R
Sponsored 11/2/2015
Rep. Ruppersberger, C. A. Dutch [D-MD-2]
MD • D
Sponsored 12/1/2015
Sen. Young, Todd [R-IN]
IN • R
Sponsored 12/1/2015
Rep. Eshoo, Anna G. [D-CA-16]
CA • D
Sponsored 12/1/2015
Rep. Ribble, Reid J. [R-WI-8]
WI • R
Sponsored 12/1/2015
Rep. Delaney, John K. [D-MD-6]
MD • D
Sponsored 12/9/2015
Rep. Holding, George [R-NC-2]
NC • R
Sponsored 12/9/2015
Allen
GA • R
Sponsored 1/4/2016
Rep. Costello, Ryan A. [R-PA-6]
PA • R
Sponsored 1/4/2016
Rep. Bonamici, Suzanne [D-OR-1]
OR • D
Sponsored 1/8/2016
JOHN CULBERSON
TX • R
Sponsored 1/8/2016
Smith (MO)
MO • R
Sponsored 2/2/2016
Kelly (PA)
PA • R
Sponsored 2/12/2016
Rep. Rice, Tom [R-SC-7]
SC • R
Sponsored 2/23/2016
Rep. Smith, Adrian [R-NE-3]
NE • R
Sponsored 3/2/2016
Rep. Meehan, Patrick [R-PA-7]
PA • R
Sponsored 3/17/2016
Rep. Graves, Garret [R-LA-6]
LA • R
Sponsored 3/17/2016
Rep. Bishop, Mike [R-MI-8]
MI • R
Sponsored 4/14/2016
Rep. Pompeo, Mike [R-KS-4]
KS • R
Sponsored 4/20/2016
Rep. Fitzpatrick, Michael G. [R-PA-8]
PA • R
Sponsored 4/20/2016
Rep. Young, David [R-IA-3]
IA • R
Sponsored 4/28/2016
Rep. Rokita, Todd [R-IN-4]
IN • R
Sponsored 4/28/2016
Rep. Johnson, Bill [R-OH-6]
OH • R
Sponsored 4/28/2016
Rep. Aguilar, Pete [D-CA-33]
CA • D
Sponsored 4/28/2016
Rep. Love, Mia B. [R-UT-4]
UT • R
Sponsored 4/28/2016
Rep. Rouzer, David [R-NC-7]
NC • R
Sponsored 5/18/2016
Rep. Tipton, Scott R. [R-CO-3]
CO • R
Sponsored 5/18/2016
Rep. Coffman, Mike [R-CO-6]
CO • R
Sponsored 5/18/2016
Rep. Polis, Jared [D-CO-2]
CO • D
Sponsored 5/18/2016
Rep. Turner, Michael R. [R-OH-10]
OH • R
Sponsored 5/18/2016
Rep. Heck, Joseph J. [R-NV-3]
NV • R
Sponsored 5/18/2016
Rep. Titus, Dina [D-NV-1]
NV • D
Sponsored 6/8/2016
JOHN SHIMKUS
IL • R
Sponsored 6/10/2016
Rep. Noem, Kristi L. [R-SD-At Large]
SD • R
Sponsored 6/10/2016
Rep. Kinzinger, Adam [R-IL-16]
IL • R
Sponsored 6/10/2016
Roll Call Votes
No roll call votes available for this bill.
View on Congress.gov