PlainBillCongress, translated.Legislation. Context. Public interest.Committee on Small Business and Entrepreneurship. Hearings held. Hearings printed: S.Hrg. 114-675.
Congressional Research Service
Version 00 · Introduced in Senate · Feb 5, 2015
Small Business Tax Credit Accessibility Act
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) extend from two to three consecutive taxable years the period during which an employer may claim such credit; and (4) 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.
People & committees
Sen. Coons, Christopher A. [D-DE] · D–DE
Legislative record
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Committee on Small Business and Entrepreneurship. Hearings held. Hearings printed: S.Hrg. 114-675.
Read twice and referred to the Committee on Finance.
Introduced in Senate
Primary sources
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Source last updated: Sep 8, 2026. Consult Congress.gov for the current record.
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