114-hr-2911114th Congress

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.

Your PRIA Score

Score Hidden

Personalized for You

How does this bill affect your finances?

Sign up for a PRIA Policy Scan to see your personalized alignment score for this bill and every other piece of legislation we track. We analyze your financial profile against policy provisions to show you exactly what matters to your wallet.

Free to start

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.

View on Congress.gov

Related Bills

Back to Legislation

Take It Personal

Get Your Personalized Policy View

Start a Free Government Policy Watch to see how policy affects your household, then upgrade to PRIA Full Coverage for year-round monitoring.

Already have an account? Sign in