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Congressional Research Service
Version 00 · Introduced in Senate · Jul 18, 2013
Small Business Tax Credits Improvement Act - Amends the Internal Revenue Code, with respect to the tax credit for the health insurance expenses of small employers, to: (1) expand eligibility for the credit to employers having up to 50 (currently, 25) full-time equivalent employees whose annual wages do not exceed $75,000 (currently, $50,000); (2) raise the employee threshold for triggering the phaseout of such credit from 10 to 20 full-time employees; (3) 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 care exchange; and (4) make such credit available to employee-owners and their dependents.
People & committees
Sen. Begich, Mark [D-AK] · D–AK
Legislative record
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Read twice and referred to the Committee on Finance.
Introduced in Senate
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Source last updated: Aug 12, 2025. Consult Congress.gov for the current record.
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