113 HR 4132 IH: Helping Entrepreneurs Lower Prices Act of 2014 U.S. House of Representatives 2014-02-28 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

I 113th CONGRESS 2d Session H. R. 4132 IN THE HOUSE OF REPRESENTATIVES February 28, 2014 Mr. Murphy of Florida (for himself, Mr. Peters of California, Mr. Garcia, Mr. Delaney, and Ms. Sinema) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to expand the size of employers eligible for the credit for employee health insurance expenses of small employers.

1.

Short title

This Act may be cited as the Helping Entrepreneurs Lower Prices Act of 2014.

2.

Expansion of employers eligible for tax credit for employee health insurance expenses of small employers

(a)

In general

Section 45R(d)(1)(A) of the Internal Revenue Code of 1986 is amended by striking 25 and inserting 50. (b)

Effective date

The amendment made by subsection (a) shall apply to taxable years beginning after December 31, 2014.