S. 2069 · 113th Congress
Small Business Tax Credit Accessibility Act
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Never voted on. It didn't reach a floor vote before the 113th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
D
BegichSponsor14 cosponsors · 13 D, 1 I
D
Franken
MH
D
Hirono
ML
D
Landrieu
JS
D
Shaheen
MW
D
Warner
JW
D
Walsh
KH
D
Hagan
JM
D
Merkley
HH
D
Heitkamp
TK
D
Kaine
AK
I
King
JM
D
Manchin
TU
D
Udall
CC
D
Coons6 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
Small Business Tax Credit Accessibility Act - Expresses the sense of the Senate that the Obama Administration should work to make the small employer health care insurance tax credit more accessible for small employers.
What it does: CRS summary · Introduced in Senate · Feb 27, 2014
Small Business Tax Credit Accessibility Act - Expresses the sense of the Senate that the Obama Administration should work to make the small employer health care insurance tax credit more accessible for small employers.
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) allow a 35% credit in 2014 to small employers who purchase health care coverage outside of the Small Business Health Option Program (SHOP exchange); (4) extend from two to three consecutive taxable years the period during which an employer may claim such credit; (5) 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; and (6) make such credit available to dependents of a small employer.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: Small Business Tax Credit Accessibility Act
Latest action (Feb 27, 2014): Read twice and referred to the Committee on Finance.
Policy area: Taxation · Origin: Senate · Introduced: Feb 27, 2014
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.