Small Business Healthcare Relief Act
Sponsored By: Representative Rep. 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
Rep. 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
Thompson (CA)
CA • D
Sponsored 6/25/2015
Rep. Crowley, Joseph [D-NY-14]
NY • D
Sponsored 7/10/2015
Rep. Johnson, Sam [R-TX-3]
TX • R
Sponsored 7/10/2015
Larson (CT)
CT • D
Sponsored 7/21/2015
Rep. Tiberi, Patrick J. [R-OH-12]
OH • R
Sponsored 7/21/2015
Neal
MA • D
Sponsored 7/23/2015
Rep. Black, Diane [R-TN-6]
TN • R
Sponsored 7/23/2015
Rep. Sanchez, Loretta [D-CA-46]
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
Sanchez
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
Marsha Blackburn
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
Tammy Duckworth
IL • D
Sponsored 7/31/2015
Rep. Cooper, Jim [D-TN-5]
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
Buchanan
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
Guthrie
KY • R
Sponsored 9/17/2015
Torres (CA)
CA • D
Sponsored 9/28/2015
DelBene
WA • D
Sponsored 9/28/2015
Carter (GA)
GA • R
Sponsored 9/28/2015
Rep. Peterson, Collin C. [D-MN-7]
MN • D
Sponsored 10/7/2015
Rep. Hensarling, Jeb [R-TX-5]
TX • R
Sponsored 10/7/2015
Swalwell
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
Walberg
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
Scott, David
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
Costa
CA • D
Sponsored 11/2/2015
Stefanik
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
Rep. Kind, Ron [D-WI-3]
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
Todd Young
IN • R
Sponsored 12/1/2015
Rep. Eshoo, Anna G. [D-CA-18]
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
Bonamici
OR • D
Sponsored 1/8/2016
Rep. Culberson, John Abney [R-TX-7]
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
Smith (NE)
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
Aguilar
CA • D
Sponsored 4/28/2016
Rep. Love, Mia B. [R-UT-4]
UT • R
Sponsored 4/28/2016
Rouzer
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
Turner (OH)
OH • R
Sponsored 5/18/2016
Rep. Heck, Joseph J. [R-NV-3]
NV • R
Sponsored 5/18/2016
Titus
NV • D
Sponsored 6/8/2016
Rep. Shimkus, John [R-IL-15]
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.
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