Small Business Flexibility Act
Latest action · Jun 12, 2023 Placed on the Union Calendar, Calendar No. 82.
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 5, 2023
- Passed HouseNot reached
- Passed SenateNot reached
- To the PresidentNot reached
- Became lawNot reached
Summary
Small Business Flexibility Act
This bill requires the Internal Revenue Service to notify employers, particularly small businesses, about the availability of individual coverage health reimbursement arrangements (ICHRAs), qualified small employer health reimbursement arrangements (QSEHRAs), and the small business health care tax credit.
Under ICHRAs, employers agree to reimburse employees for incurred medical expenses up to a limit for a specified period (e.g., a calendar year), and employees obtain their own individual coverage that meets certain requirements of the Patient Protection and Affordable Care Act (coverage of preventive services and no annual or lifetime limits). QSEHRAs are available to employers with fewer than 50 full-time employees. The small business health care tax credit is available to employers with fewer than 25 full-time employees.
Cosponsors
Members who signed on, in the order they did.
Committees 1
Where it was sent and what each committee and subcommittee did with it, in order.
| Chamber | Committee | What it did |
|---|---|---|
| House | Ways and Means Committee | Referred Jun 5, 2023Markup Jun 7, 2023Reported Jun 13, 2023 |
Actions 6
Everything that happened, newest first.
- Jun 12, 2023Reported (Amended) by the Committee on Ways and Means. H. Rept. 118-106.
- Jun 12, 2023Placed on the Union Calendar, Calendar No. 82.
- Jun 7, 2023Committee Consideration and Mark-up Session Held
- Jun 7, 2023Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 36 - 3.
- Jun 5, 2023Introduced in House
- Jun 5, 2023Referred to the House Committee on Ways and Means.
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.
Committee report
Congressional Budget Office cost estimate
- Jun 26, 2023H.R. 3798, the Small Business Flexibility ActAs ordered reported by the House Committee on Ways and Means on June 7, 2023
Constitutional authority
The sponsor’s statement, as printed in the Congressional Record, vol. 169, no. 97, June 5, 2023, page H2742.
Related bills 1
Companion bills and other measures the record links to this one.
| Bill | Title | Relationship | Latest action |
|---|---|---|---|
| HR 3799 | CHOICE Arrangement Act | Related bill | Jun 21, 2023 |
Titles 3
Every title it has carried, official and short, at each stage.
- Official Title as Introduced
- To amend the Internal Revenue Code of 1986 to inform employers of flexible health insurance benefits.
- Short Title(s) as Introduced
- Small Business Flexibility Act
- Short Title(s) as Reported to House
- Small Business Flexibility Act
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
Text 2
Each version as it was printed, newest first.
- Jun 12, 2023Reported in House
- Jun 5, 2023Introduced in House
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.
