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United States · Bill · HR

H.R. 432 (115th)

Small Business Tax Credit Accessibility Act

referredUnited States· United States Congress· EN

Introduced

11 January 2017

Last action

11 January 2017 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. DelBene, Suzan K. [D-WA-1], Rep. Kind, Ron [D-WI-3], Rep. Ruppersberger, C. A. Dutch [D-MD-2], Rep. Kuster, Ann M. [D-NH-2], Rep. DeFazio, Peter A. [D-OR-4], Rep. Grijalva, Raúl M. [D-AZ-7], Rep. Kilmer, Derek [D-WA-6], Rep. Perlmutter, Ed [D-CO-7], Rep. Espaillat, Adriano [D-NY-13], Rep. Courtney, Joe [D-CT-2], Rep. Higgins, Brian [D-NY-26], Rep. Thompson, Mike [D-CA-4], Rep. Chu, Judy [D-CA-28], Rep. Larson, John B. [D-CT-1], Rep. Panetta, Jimmy [D-CA-19]

Subjects

Healthcare, Taxation

Source updated

11 August 2025

Healthcare · Taxation

Summary

Small Business Tax Credit Accessibility Act This bill amends the Internal Revenue Code, with respect to the small employer health care insurance tax credit, to: (1) revise the definition of "eligible small employer" to mean an employer with not more than 50 (currently, 25) full-time employees; (2) modify the phaseout formula for such credit to base such phaseout on number of employees and average annual wages; (3) extend from two to three consecutive taxable years the period during which an employer may claim such credit; and (4) eliminate the requirement that employers contribute the same percentage of cost of each employee's health insurance and the cap limiting eligible employer contributions to average premiums paid to a state health insurance exchange.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 11 January 2017

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 11 January 2017

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 11 January 2017

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in House (text)

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  • Introduced in House (text)

    Introduced in House · EN · 11 January 2017

    ViewDownloadOpen at official source

  • Introduced in House (PDF)

    Introduced in House · EN · 11 January 2017

    ViewDownloadOpen at official source

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  • Introduced in House

    summary · EN · 11 January 2017

    Open at official source

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Sponsors

Related records

Sources

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