118th Congress · HOUSE BILLBILL

H.R. 3798Small Business Flexibility Act

To amend the Internal Revenue Code of 1986 to inform employers of flexible health insurance benefits.

Taxation
Introduced Jun 5, 2023
Last action Jun 12, 2023
Pipeline · Bill → Law
Step 1
Introduced
Jun 5, 2023
Step 2
Referred
Jun 5, 2023
Ways & Means
Step 3
Committee
Jun 7, 2023
Reported out
Step 4
House floor
Step 5
Senate
Step 6
Resolve Changes
Step 7
Signed
SummaryCRS Summary

This bill requires the Internal Revenue Service to notify employers, particularly small businesses, about the availability of individual coverage health reimbursement arrangements (ICHRAs), qualified small employer health reimbursement arrangements (QSEHRAs), and the small business health care tax credit. Under ICHRAs, employers agree to reimburse employees for incurred medical expenses up to a limit for a specified period (e.g., a calendar year), and employees obtain their own individual coverage that meets certain requirements of the Patient Protection and Affordable Care Act (coverage of preventive services and no annual or lifetime limits). QSEHRAs are available to employers with fewer...

Provisions · 2 sectionsReported to House
Timeline · 6 actions
Jun 12, 2023
Reported (Amended) by the Committee on Ways and Means. H. Rept. 118-106.
Jun 12, 2023
Placed on the Union Calendar, Calendar No. 82.
Jun 7, 2023
Committee Consideration and Mark-up Session Held
Jun 7, 2023
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 36 - 3.
Jun 5, 2023
Introduced in House
Jun 5, 2023
Referred to the House Committee on Ways and Means.