Small Business Tax Credits Improvement Act

Summary

Small Business Tax Credits Improvement Act - Amends the Internal Revenue Code, with respect to the tax credit for the health insurance expenses of small employers, to: (1) expand eligibility for the credit to employers having up to 50 (currently, 25) full-time equivalent employees whose annual wages do not exceed $75,000 (currently, $50,000); (2) raise the employee threshold for triggering the phaseout of such credit from 10 to 20 full-time employees; (3) 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 care exchange; and (4) make such credit available to employee-owners and their dependents.

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Timeline

1. 18 July 2013

   Introduced

   Read twice and referred to the Committee on Finance.

   Source: IntroReferral

2. 18 July 2013

   Introduced

   Introduced in Senate

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in Senate · 18 July 2013 · Download file

Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 18 July 2013

  ViewDownloadOpen at official source

• Introduced in Senate (PDF)

  Introduced in Senate · EN · 18 July 2013

  ViewDownloadOpen at official source

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• Introduced in Senate

  summary · EN · 18 July 2013

  Open at official source

  Leesvertaling

  Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

  Vertaal naarNL · DutchDE · GermanFR · FrenchES · SpanishIT · ItalianPL · PolishPT · PortugueseSV · SwedishDA · DanishFI · FinnishEL · GreekCS · CzechHU · HungarianRO · RomanianBG · BulgarianHR · CroatianSK · SlovakSL · SlovenianLT · LithuanianLV · LatvianET · EstonianGA · IrishMT · Maltese

  Vertaal document

  Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

• Sen. Begich, Mark [D-AK] · D · Sponsor
• Sen. Landrieu, Mary L. [D-LA] · D · Sponsor
• · ssfi00 · Standing

Related records

• related to → Small Business Tax Credit Accessibility Act
• related to → Helping Entrepreneurs Lower Prices Act of 2014
• related to → Small Business Attraction and Retention Act of 2014
• related to → Small Business Health Insurance Affordability Act of 2014
• related to ← Small Business Tax Credit Accessibility Act