PlainBillCongress, translated.Legislation. Context. Public interest.Read twice and referred to the Committee on Finance.
Congressional Research Service
Version 00 · 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.
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
Primary sources
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Source last updated: Dec 5, 2025. Consult Congress.gov for the current record.
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