H.R. 432 · 115th Congress
Small Business Tax Credit Accessibility Act
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Never voted on. It didn't reach a floor vote before the 115th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
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DelBeneSponsor14 cosponsors · 14 D
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Kind
AK
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Kuster
CR
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Ruppersberger
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DeFazio
RG
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Grijalva
DK
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Kilmer
EP
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Perlmutter
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Espaillat
JC
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Courtney
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Higgins
MT
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Thompson
JC
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Chu
JL
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Larson
JP
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Panetta3 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
This bill 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…
What it does: CRS summary · Introduced in House · Jan 11, 2017
Small Business Tax Credit Accessibility Act
This bill 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.
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 (Jan 11, 2017): Referred to the House Committee on Ways and Means.
Policy area: Taxation · Origin: House · Introduced: Jan 11, 2017
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.