Small Business Health Tax Credit Act

Sponsor introductory remarks on measure. (CR S8057-8059)

Congressional Research Service

Official summary

Version 00 · Introduced in Senate · Mar 26, 2004

Small Business Health Tax Credit Act - Amends the Internal Revenue Code to allow small business employers (employers with between two and 50 employees) an income tax credit of between 30 to 50 percent (depending upon the number of employees) of the amount paid for employee health insurance, subject to a dollar limitation for each employee. Allows the employer to apply such credit against its minimum tax liability. Directs the Internal Revenue Service, in conjunction with the Small Business Administration, to educate small business personnel about this tax credit.

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People & committees

Who introduced it

Sen. Daschle, Thomas A. [D-SD] · D–SD

Committees

Finance Committee

0 cosponsorship records, including any withdrawals

Legislative record

Actions

A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.

Jul 14, 2004
Sponsor introductory remarks on measure. (CR S8057-8059)
May 13, 2004
Sponsor introductory remarks on measure. (CR S5386)
Mar 26, 2004
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S3216)
Mar 26, 2004
Sponsor introductory remarks on measure. (CR S3215-3216)
Mar 26, 2004
Introduced in Senate

Primary sources

Bill text & related measures

Text links open the official source. We currently store references to these documents.

Introduced in Senate · Mar 26, 2004 Formatted Text PDF

Related bills identified by Congress.gov

No related bills are listed in this snapshot. This does not establish whether the proposal has appeared in earlier Congresses.

Source last updated: Aug 18, 2025. Consult Congress.gov for the current record.

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Neutral evidence review

Objective

Analyze S.2245 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.

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Discuss S.2245, 108th Congress: Small Business Health Tax Credit Act

Official record: https://www.congress.gov/bill/108th-congress/senate-bill/2245

Text version to examine: Introduced in Senate · 2004-03-26.

Official full text: https://www.congress.gov/108/bills/s2245/BILLS-108s2245is.htm

Imported record last updated by the source: 2025-08-18T19:00:07Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Analyze S.2245 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.

Fairness and public impact

Progressive lens

Examine S.2245 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.

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Discuss S.2245, 108th Congress: Small Business Health Tax Credit Act

Official record: https://www.congress.gov/bill/108th-congress/senate-bill/2245

Text version to examine: Introduced in Senate · 2004-03-26.

Official full text: https://www.congress.gov/108/bills/s2245/BILLS-108s2245is.htm

Imported record last updated by the source: 2025-08-18T19:00:07Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine S.2245 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.

Institutions and government scope

Conservative lens

Examine S.2245 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.

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Discuss S.2245, 108th Congress: Small Business Health Tax Credit Act

Official record: https://www.congress.gov/bill/108th-congress/senate-bill/2245

Text version to examine: Introduced in Senate · 2004-03-26.

Official full text: https://www.congress.gov/108/bills/s2245/BILLS-108s2245is.htm

Imported record last updated by the source: 2025-08-18T19:00:07Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine S.2245 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.

Individual rights and government power

Liberty lens

Examine S.2245 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.

View full prompt & sources

Discuss S.2245, 108th Congress: Small Business Health Tax Credit Act

Official record: https://www.congress.gov/bill/108th-congress/senate-bill/2245

Text version to examine: Introduced in Senate · 2004-03-26.

Official full text: https://www.congress.gov/108/bills/s2245/BILLS-108s2245is.htm

Imported record last updated by the source: 2025-08-18T19:00:07Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine S.2245 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.