3.0.0 2069 2023-01-11T13:26:54Z 2023-01-11T13:26:54Z Senate S S 2014-02-27 113 ssfi00 Finance Committee Senate Standing Referred to 2014-02-27T22:46:34Z Small Business Tax Credit Accessibility Act 113 4128 HR 2014-02-28 Referred to the House Committee on Ways and Means. Related bill CRS Helping Entrepreneurs Lower Prices Act of 2014 113 4132 HR 2014-02-28 Referred to the House Committee on Ways and Means. Related bill CRS Small Business Attraction and Retention Act of 2014 113 4133 HR 2014-02-28 Referred to the House Committee on Ways and Means. Related bill CRS Small Business Health Insurance Affordability Act of 2014 113 4244 HR 2014-03-13 Referred to the House Committee on Ways and Means. Related bill CRS Small Business Tax Credits Improvement Act 113 1325 S 2013-07-18 Read twice and referred to the Committee on Finance. Related bill CRS 2014-02-27 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2014-02-27 Introduced in Senate IntroReferral 10000 9 Library of Congress B001265 Sen. Begich, Mark [D-AK] Mark Begich D AK N F000457 Sen. Franken, Al [D-MN] Al Franken D MN 2014-02-27 True W000805 Sen. Warner, Mark R. [D-VA] Mark Warner D VA R. 2014-02-27 True S001181 Sen. Shaheen, Jeanne [D-NH] Jeanne Shaheen D NH 2014-02-27 True W000818 Sen. Walsh, John E. [D-MT] John Walsh D MT E. 2014-02-27 True H001042 Sen. Hirono, Mazie K. [D-HI] Mazie Hirono D HI K. 2014-02-27 True L000550 Sen. Landrieu, Mary L. [D-LA] MARY LANDRIEU D LA 2014-02-27 True H001049 Sen. Hagan, Kay R. [D-NC] Kay Hagan D NC R. 2014-03-05 False M001176 Sen. Merkley, Jeff [D-OR] Jeff Merkley D OR 2014-03-11 False K000384 Sen. Kaine, Tim [D-VA] Timothy Kaine D VA M. 2014-03-13 False H001069 Sen. Heitkamp, Heidi [D-ND] Heidi Heitkamp D ND 2014-03-13 False M001183 Sen. Manchin, Joe, III [D-WV] Joseph Manchin D WV 2014-03-27 False K000383 Sen. King, Angus S., Jr. [I-ME] Angus King I ME S. 2014-03-27 False U000039 Sen. Udall, Tom [D-NM] TOM UDALL D NM 2014-03-27 False C001088 Sen. Coons, Christopher A. [D-DE] Christopher Coons D DE A. 2014-11-18 False Taxation Comprehensive health care Employee benefits and pensions Health care costs and insurance Health care coverage and access Income tax credits Small business Wages and earnings Taxation 00 2014-02-27 Introduced in Senate 2014-05-01T18:37:09Z 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.

]]> Small Business Tax Credit Accessibility Act Display Title Small Business Tax Credit Accessibility Act Official Title as Introduced A bill to amend the Internal Revenue Code of 1986 to expand and modify the credit for employee health insurance expenses of small employers. Introduced in Senate IS Short Titles as Introduced Small Business Tax Credit Accessibility Act Introduced in Senate 2014-02-27T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-113s2069is/xml/BILLS-113s2069is.xml 2014-02-27 Read twice and referred to the Committee on Finance. 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. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.