Small Business Health Care Relief Act of 2016
Latest action · Jun 15, 2016 Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S3985)
Progress
Where this bill reached, and when. A stage with no date was not reached; one that failed a vote and later carried shows the date it carried.
- IntroducedJun 15, 2016
- Passed SenateNot reached
- Passed HouseNot reached
- To the PresidentNot reached
- Became lawNot reached
Summary
Small Business Health Care Relief Act of 2016
This bill amends the Internal Revenue Code, the Patient Protection and Affordable Care Act (PPACA), and other laws to exempt qualified small employer health reimbursement arrangements (HRAs) from certain requirements that apply to group health plans.
A qualified small employer HRA is offered by employers that have fewer than 50 full-time employees and do not offer group health plans to any of their employees. A qualified small employer HRA must:
- be provided on the same terms to all eligible employees of the employer;
- be funded solely by the employer without salary reduction contributions;
- provide, after an employee provides proof of coverage, for the payment or reimbursement of medical expenses of the employee and family members; and
- limit annual payments and reimbursements to specified dollar amounts.
HRAs that meet these requirements are not considered group health plans and are exempt from various requirements that apply to group health plans, including coverage and cost-sharing requirements. (Under current law, employers that sponsor group health plans that do not meet specified requirements are subject to an excise tax.)
Coverage and payments under a qualified HRA are excluded from gross income, unless the employee does not have minimum essential coverage for the month in which the medical care was provided.
Employers offering a qualified HRA must notify employees in advance regarding permitted benefits and report benefit information on W-2 forms and to health exchanges.
The bill sets forth requirements for determining whether an employee covered under an HRA is also eligible for premium subsidies under PPACA.
Cosponsors 18
Members who signed on, in the order they did. Signatures ran from Jun 15, 2016 to Jul 7, 2016; 9 are original cosponsors, there from the day it was introduced.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| D-DE | Christopher A. Coons | Original | Jun 15, 2016 |
| R-CO | Cory Gardner | Original | Jun 15, 2016 |
| R-LA | David Vitter | Original | Jun 15, 2016 |
| D-ND | Heidi Heitkamp | Original | Jun 15, 2016 |
| R-GA | Johnny Isakson | Original | Jun 15, 2016 |
| D-CO | Michael F. Bennet | Original | Jun 15, 2016 |
| R-KS | Pat Roberts | Original | Jun 15, 2016 |
| R-OH | Rob Portman | Original | Jun 15, 2016 |
| R-WI | Ron Johnson | Original | Jun 15, 2016 |
| D-MT | Jon Tester | Jun 16, 2016 | |
| D-VA | Mark R. Warner | Jun 16, 2016 | |
| R-AK | Lisa Murkowski | Jun 21, 2016 | |
| D-MO | Claire McCaskill | Jun 23, 2016 | |
| D-DE | Thomas R. Carper | Jun 23, 2016 | |
| R-FL | Marco Rubio | Jun 27, 2016 | |
| R-NH | Kelly Ayotte | Jun 29, 2016 | |
| R-ND | John Hoeven | Jul 6, 2016 | |
| R-ID | James E. Risch | Jul 7, 2016 |
Committees 1
Where it was sent and what each committee and subcommittee did with it, in order.
| Chamber | Committee | What it did |
|---|---|---|
| Senate | Finance Committee | Referred Jun 15, 2016 |
Actions 2
Everything that happened, newest first.
- Jun 15, 2016Introduced in Senate
- Jun 15, 2016Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S3985)
In the Congressional Record 1
Days the Record’s own index lists this bill, newest first, with the pages and the members it names. Pages starting H are the House, S the Senate, E Extensions of Remarks.
| Where | In the Record | Members | Date |
|---|---|---|---|
| Senate | Debate and remarks S3985 | Chuck Grassley R-IA | Jun 15, 2016 |
Research
What has been written about this bill: committee reports, cost estimates, the sponsor’s authority statement, printed hearings and the Congressional Research Service’s work.
Printed hearings 1
Hearings whose printed record names this bill, newest first: hearings on it, and wider hearings where it came up.
| Number | Hearing | Committee | Held |
|---|---|---|---|
| S. Hrg. 114-782 | SMALL BUSINESS HEALTH CARE: COSTS AND OPTIONS41 pages | Health, Education, Labor, and Pensions Committee | Jun 28, 2016 |
Related bills 1
Companion bills and other measures the record links to this one.
| Bill | Title | Relationship | Latest action |
|---|---|---|---|
| HR 5447 | Small Business Health Care Relief Act of 2016 | Related bill | Sep 19, 2016 |
Titles 2
Every title it has carried, official and short, at each stage.
- Official Title as Introduced
- A bill to provide an exception from certain group health plan requirements for qualified small employer health reimbursement arrangements.
- Short Titles as Introduced
- Small Business Health Care Relief Act of 2016
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
Text 1
Each version as it was printed, newest first.
- Jun 15, 2016Introduced in Senate
Everything here is as published by Congress: the summary is the Congressional Research Service's, the action wording is the clerks', and the subjects are the Library of Congress's. How far it got is read from the actions themselves, taking the most recent one of each kind, so a bill that failed a vote and later passed is shown as having passed. Records come from this bill on Congress.gov and govinfo.gov; cost estimates are the Congressional Budget Office's, and the hearings are the printed hearings GovInfo publishes, which can appear months after the hearing.
