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United States · Bill · HR

H.R. 762 (114th)

Small Business Tax Credit Accessibility Act

referredUnited States· United States Congress· EN

Introduced

5 February 2015

Last action

5 February 2015 · 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. Pallone, Frank [D-NJ-6], Rep. Ruppersberger, C. A. Dutch [D-MD-2], Rep. Carney, John C., Jr. [D-DE-At Large], Rep. Kuster, Ann M. [D-NH-2], Rep. Lee, Barbara [D-CA-12], Rep. Perlmutter, Ed [D-CO-7], Rep. DeFazio, Peter A. [D-OR-4], Rep. Schakowsky, Janice D. [D-IL-9], Rep. Maloney, Sean Patrick [D-NY-18], Rep. Cartwright, Matt [D-PA-17], Rep. Clarke, Yvette D. [D-NY-9], Rep. Grijalva, Raúl M. [D-AZ-7], Rep. DeSaulnier, Mark [D-CA-10], Rep. Honda, Michael M. [D-CA-15]

Subjects

Healthcare, Taxation

Source updated

5 December 2025

Healthcare · Taxation

Summary

Small Business Tax Credit Accessibility Act 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. 5 February 2015

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 5 February 2015

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 5 February 2015

    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 · 5 February 2015

    ViewDownloadOpen at official source

  • Introduced in House (PDF)

    Introduced in House · EN · 5 February 2015

    ViewDownloadOpen at official source

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  • Introduced in House

    summary · EN · 5 February 2015

    Open at official source

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Sponsors

Related records

Sources

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