3.0.0 432 2023-01-11T13:34:27Z 2023-01-11T13:34:27Z House HR 2017-01-11 115 [Congressional Record Volume 163, Number 7 (Wednesday, January 11, 2017)]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Ms. DelBENE:H.R. 432.Congress has the power to enact this legislationpursuantto the following:Article I, Section 8 of the United States Constitution.[Page H391]]]> hswm00 Ways and Means Committee House Standing Referred to 2017-01-11T15:00:35Z 2017-01-11 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2017-01-11 Introduced in House IntroReferral Intro-H 9 Library of Congress 2017-01-11 Introduced in House IntroReferral 1000 9 Library of Congress D000617 Rep. DelBene, Suzan K. [D-WA-1] Suzan DelBene D WA K. 1 N K000188 Rep. Kind, Ron [D-WI-3] RON KIND D WI 3 2017-01-11 True R000576 Rep. Ruppersberger, C. A. Dutch [D-MD-2] C. A. Ruppersberger D MD Dutch 2 2017-01-11 True K000382 Rep. Kuster, Ann M. [D-NH-2] Ann Kuster D NH M. 2 2017-01-11 True D000191 Rep. DeFazio, Peter A. [D-OR-4] PETER DEFAZIO D OR A. 4 2017-01-13 False G000551 Rep. Grijalva, Raúl M. [D-AZ-3] Raúl Grijalva D AZ M. 3 2017-01-13 False K000381 Rep. Kilmer, Derek [D-WA-6] Derek Kilmer D WA 6 2017-01-23 False P000593 Rep. Perlmutter, Ed [D-CO-7] Ed Perlmutter D CO 7 2017-01-23 False E000297 Rep. Espaillat, Adriano [D-NY-13] Adriano Espaillat D NY 13 2017-02-09 False C001069 Rep. Courtney, Joe [D-CT-2] Joe Courtney D CT 2 2017-03-06 False H001038 Rep. Higgins, Brian [D-NY-26] Brian Higgins D NY 26 2017-03-06 False T000460 Rep. Thompson, Mike [D-CA-5] MIKE THOMPSON D CA 5 2017-04-05 False C001080 Rep. Chu, Judy [D-CA-27] Judy Chu D CA 27 2017-06-21 False L000557 Rep. Larson, John B. [D-CT-1] JOHN LARSON D CT B. 1 2017-07-25 False P000613 Rep. Panetta, Jimmy [D-CA-20] Jimmy Panetta D CA 20 2017-11-06 False Taxation Employee benefits and pensions Health care costs and insurance Income tax credits Small business Wages and earnings Taxation 00 2017-01-11 Introduced in House 2017-01-23T18:07:37Z Small Business Tax Credit Accessibility Act

This bill 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.

]]> Small Business Tax Credit Accessibility Act Display Title Small Business Tax Credit Accessibility Act Official Title as Introduced To amend the Internal Revenue Code of 1986 to expand and modify the credit for employee health insurance expenses of small employers. Introduced in House IH Short Titles as Introduced Small Business Tax Credit Accessibility Act Introduced in House 2017-01-11T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-115hr432ih/xml/BILLS-115hr432ih.xml 2017-01-11 Referred to the House Committee on Ways and Means. 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.