PlainBillCongress, translated.Legislation. Context. Public interest.Placed on the Union Calendar, Calendar No. 82.
Congressional Research Service
Version 07 · Reported to House · Jun 12, 2023
Small Business Flexibility Act
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 than 50 full-time employees. The small business health care tax credit is available to employers with fewer than 25 full-time employees.
People & committees
Rep. Tenney, Claudia [R-NY-24] · R–NY
Legislative record
A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.
Placed on the Union Calendar, Calendar No. 82.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 118-106.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 118-106.
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 36 - 3.
Committee Consideration and Mark-up Session Held
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Primary sources
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Source last updated: May 27, 2025. Consult Congress.gov for the current record.
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