Small Business Health Account Act of 2018

referredUnited States· United States Congress· EN

Introduced

5 March 2018

Last action

5 March 2018 · Introduced

Status

Read twice and referred to the Committee on Finance.

Summary

Small Business Health Account Act of 2018 This bill amends the Internal Revenue Code to allow tax-exempt savings accounts (small business health accounts) for the health expenses of small business employees. Individuals who are employed by a small business and have not made or received contributions for a health savings account (excluding certain contributions rolled over to a small business health account) during the month are eligible to contribute to an account. Individuals who are eligible for Medicare may not make contributions. The bill allows a deduction for cash contributions to an account and specifies contribution limits, which must be adjusted for inflation after 2019. Tax-exempt distributions from an account may be used for qualified medical expenses, including: (1) medical care for the individual or a spouse or dependent of the individual, and (2) coverage under a health plan. The bill sets forth rules and penalties for excess contributions to an account and distributions that are not used for qualified medical expenses.

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

Timeline

5 March 2018
Introduced
Read twice and referred to the Committee on Finance.
Source: IntroReferral
5 March 2018
Introduced
Introduced in Senate
Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Introduced in Senate · 5 March 2018 · Download file

Documents

3 official files

Introduced in Senate (text)

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Introduced in Senate (text)
Introduced in Senate · EN · 5 March 2018
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Introduced in Senate (PDF)
Introduced in Senate · EN · 5 March 2018
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Introduced in Senate
summary · EN · 5 March 2018
Open at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Vertaal naar
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Related records

related to ← Small Business Runway Extension Act of 2018

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.

Official source: https://www.congress.gov/bill/115th-congress/senate-bill/2496
Open data entity: https://api.congress.gov/v3/bill/115/s/2496
us · 115-s-2496 · source updated 11 August 2025