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Bill114th CongressFiled Jun 10, 2016Taxation
H.R. 5447

Small Business Health Care Relief Act of 2016

Bill journey · stage 2 of 5

Under committee review

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What it doesSummary passed house amended (Jun 21, 2016)

Small Business Health Care Relief Act of 2016

(Sec. 2) This bill amends the Internal Revenue Code, the Patient Protection and Affordable Care Act (PPACA), and other laws to exempt qualified small employer health reimbursement arrangements (HRAs) from certain requirements that apply to group health plans.

A qualified small employer HRA is offered by employers that have fewer than 50 full-time employees and do not offer group health plans to any of their employees. A qualified small employer HRA must:

  • be provided on the same terms to all eligible employees of the employer;
  • be funded solely by the employer without salary reduction contributions;
  • provide, after an employee provides proof of coverage, for the payment or reimbursement of medical expenses of the employee and family members; and
  • limit annual payments and reimbursements to specified dollar amounts.

HRAs that meet these requirements are not considered group health plans and are exempt from various requirements that apply to group health plans, including coverage and cost-sharing requirements. (Under current law, employers that sponsor group health plans that do not meet specified requirements are subject to an excise tax.)

Coverage and payments under a qualified HRA are excluded from gross income, unless the employee does not have minimum essential coverage for the month in which the medical care was provided.

Employers offering a qualified HRA must notify employees in advance regarding permitted benefits and report benefit information on W-2 forms and to health exchanges.

The bill sets forth requirements for determining whether an employee covered under an HRA is also eligible for premium subsidies under PPACA.

What just happenedSep 19, 2016

Referred to the Subcommittee on Health, Employment, Labor, and Pensions.

Who’s behind it

Rep. Boustany, Charles W., Jr. [R-LA-3](R-LA)Sponsor
59 cosponsors22 D37 R
Read on Congress.gov
59cosponsors3committees25actions2related bills6subjects
  1. Sep 19, 2016Committee

    Referred to the Subcommittee on Health, Employment, Labor, and Pensions.

    Health, Employment, Labor, and Pensions Subcommittee
  2. Jun 23, 2016Calendars

    Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 526.

  3. Jun 22, 2016Calendars

    Received in the Senate. Read the first time. Placed on Senate Legislative Calendar under Read the First Time.

  4. Jun 21, 2016FloorH38310

    Motion to reconsider laid on the table Agreed to without objection.

  5. Jun 21, 2016FloorH37300

    On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H4021-4022)

  6. Jun 21, 2016Floor8000

    Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.(text: CR H4021-4022)

  7. Jun 21, 2016FloorH8D000

    DEBATE - The House proceeded with forty minutes of debate on H.R. 5447.

  8. Jun 21, 2016FloorH30000

    Considered under suspension of the rules. (consideration: CR H4021-4024)

  9. Jun 21, 2016FloorH30300

    Mr. Boustany moved to suspend the rules and pass the bill, as amended.

  10. Jun 21, 2016CalendarsH12410

    Placed on the Union Calendar, Calendar No. 493.

  11. Jun 21, 2016DischargeH12300

    Committee on Energy and Commerce discharged.

    Energy and Commerce Committee
  12. Jun 21, 2016Committee5500

    Committee on Energy and Commerce discharged.

    Energy and Commerce Committee
  13. Jun 21, 2016DischargeH12300

    Committee on Education and the Workforce discharged.

    Education and the Workforce Committee
  14. Jun 21, 2016Committee5500

    Committee on Education and the Workforce discharged.

    Education and the Workforce Committee
  15. Jun 21, 2016CommitteeH12200

    Reported (Amended) by the Committee on Ways and Means. H. Rept. 114-634, Part I.

    Ways and Means Committee
  16. Jun 21, 2016Committee5000

    Reported (Amended) by the Committee on Ways and Means. H. Rept. 114-634, Part I.

    Ways and Means Committee
  17. Jun 15, 2016Committee

    Ordered to be Reported (Amended) by Voice Vote.

    Ways and Means Committee
  18. Jun 15, 2016Committee

    Committee Consideration and Mark-up Session Held.

    Ways and Means Committee
  19. Jun 15, 2016Committee

    Referred to the Subcommittee on Health.

    Health Subcommittee
  20. Jun 10, 2016IntroReferralH11100

    Referred to the Committee on Ways and Means, and in addition to the Committees on Education and the Workforce, and Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

    Energy and Commerce Committee
  21. Jun 10, 2016IntroReferralH11100

    Referred to the Committee on Ways and Means, and in addition to the Committees on Education and the Workforce, and Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

    Education and the Workforce Committee
  22. Jun 10, 2016IntroReferralH11100-A

    Referred to the Committee on Ways and Means, and in addition to the Committees on Education and the Workforce, and Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

  23. Jun 10, 2016IntroReferralH11100

    Referred to the Committee on Ways and Means, and in addition to the Committees on Education and the Workforce, and Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

    Ways and Means Committee
  24. Jun 10, 2016IntroReferralIntro-H

    Introduced in House

  25. Jun 10, 2016IntroReferral1000

    Introduced in House

Passed House amendedJun 21, 201636

Small Business Health Care Relief Act of 2016

(Sec. 2) This bill amends the Internal Revenue Code, the Patient Protection and Affordable Care Act (PPACA), and other laws to exempt qualified small employer health reimbursement arrangements (HRAs) from certain requirements that apply to group health plans.

A qualified small employer HRA is offered by employers that have fewer than 50 full-time employees and do not offer group health plans to any of their employees. A qualified small employer HRA must:

  • be provided on the same terms to all eligible employees of the employer;
  • be funded solely by the employer without salary reduction contributions;
  • provide, after an employee provides proof of coverage, for the payment or reimbursement of medical expenses of the employee and family members; and
  • limit annual payments and reimbursements to specified dollar amounts.

HRAs that meet these requirements are not considered group health plans and are exempt from various requirements that apply to group health plans, including coverage and cost-sharing requirements. (Under current law, employers that sponsor group health plans that do not meet specified requirements are subject to an excise tax.)

Coverage and payments under a qualified HRA are excluded from gross income, unless the employee does not have minimum essential coverage for the month in which the medical care was provided.

Employers offering a qualified HRA must notify employees in advance regarding permitted benefits and report benefit information on W-2 forms and to health exchanges.

The bill sets forth requirements for determining whether an employee covered under an HRA is also eligible for premium subsidies under PPACA.

Introduced in HouseJun 10, 2016

Small Business Health Care Relief Act

This bill amends the Internal Revenue Code, the Patient Protection and Affordable Care Act (PPACA), and other laws to exempt qualified small employer health reimbursement arrangements (HRA) from certain requirements that apply to group health plans.

A qualified small employer HRA is offered by employers that have fewer than 50 full-time employees and do not offer group health plans to any of their employees. A qualified small employer HRA must:

  • be provided on the same terms to all eligible employees of the employer;
  • be funded solely by the employer without salary reduction contributions;
  • provide, after an employee provides proof of coverage, for the payment or reimbursement of medical expenses of the employee and family members; and
  • limit annual payments and reimbursements to specified dollar amounts.

HRAs that meet these requirements are not considered group health plans and are exempt from various requirements that apply to group health plans, including coverage and cost-sharing requirements. (Under current law, employers that sponsor group health plans that do not meet specified requirements are subject to an excise tax.)

Coverage and payments under a qualified HRA are excluded from gross income, unless the employee does not have minimum essential coverage for the month in which the medical care was provided.

Employers offering a qualified HRA must notify employees in advance regarding permitted benefits and report benefit information on W-2 forms and to health exchanges.

The bill sets forth requirements for determining whether an employee covered under an HRA is also eligible for premium subsidies under PPACA.

Small Business Health Care Relief Act of 2016 — Informed