Small Business Health Care Relief Act of 2016

Summary

Small Business Health Care Relief Act of 2016 This bill amends the Internal Revenue Code, the Patient Protection and Affordable Care Act (PPACA), and other laws to exempt qualified small employer health reimbursement arrangements (HRAs) from certain requirements that apply to group health plans. A qualified small employer HRA is offered by employers that have fewer than 50 full-time employees and do not offer group health plans to any of their employees. A qualified small employer HRA must: be provided on the same terms to all eligible employees of the employer; be funded solely by the employer without salary reduction contributions; provide, after an employee provides proof of coverage, for the payment or reimbursement of medical expenses of the employee and family members; and limit annual payments and reimbursements to specified dollar amounts. HRAs that meet these requirements are not considered group health plans and are exempt from various requirements that apply to group health plans, including coverage and cost-sharing requirements. (Under current law, employers that sponsor group health plans that do not meet specified requirements are subject to an excise tax.) Coverage and payments under a qualified HRA are excluded from gross income, unless the employee does not have minimum essential coverage for the month in which the medical care was provided. Employers offering a qualified HRA must notify employees in advance regarding permitted benefits and report benefit information on W-2 forms and to health exchanges. The bill sets forth requirements for determining whether an employee covered under an HRA is also eligible for premium subsidies under PPACA.

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Timeline

1. 15 June 2016

   Introduced

   Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S3985)

   Source: IntroReferral

2. 15 June 2016

   Introduced

   Introduced in Senate

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in Senate · 15 June 2016 · Download file

Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 15 June 2016

  ViewDownloadOpen at official source

• Introduced in Senate (PDF)

  Introduced in Senate · EN · 15 June 2016

  ViewDownloadOpen at official source

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• Introduced in Senate

  summary · EN · 15 June 2016

  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. Grassley, Chuck [R-IA] · R · Sponsor
• Sen. Heitkamp, Heidi [D-ND] · D · Sponsor
• Sen. Portman, Rob [R-OH] · R · Sponsor
• Sen. Vitter, David [R-LA] · R · Sponsor
• Sen. Gardner, Cory [R-CO] · R · Sponsor
• Sen. Roberts, Pat [R-KS] · R · Sponsor
• Sen. Isakson, Johnny [R-GA] · R · Sponsor
• Sen. Johnson, Ron [R-WI] · R · Sponsor
• Sen. Bennet, Michael F. [D-CO] · D · Sponsor
• Sen. Coons, Christopher A. [D-DE] · D · Sponsor
• Sen. Tester, Jon [D-MT] · D · Cosponsor
• Sen. Warner, Mark R. [D-VA] · D · Cosponsor
• Sen. Murkowski, Lisa [R-AK] · R · Cosponsor
• Sen. McCaskill, Claire [D-MO] · D · Cosponsor
• Sen. Carper, Thomas R. [D-DE] · D · Cosponsor
• Sen. Rubio, Marco [R-FL] · R · Cosponsor
• Sen. Ayotte, Kelly [R-NH] · R · Cosponsor
• Sen. Hoeven, John [R-ND] · R · Cosponsor
• Sen. Risch, James E. [R-ID] · R · Cosponsor
• · ssfi00 · Standing

Related records

• related to ← Small Business Health Care Relief Act of 2016