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<BillSummaries>
<item congress="113" measure-type="hr" measure-number="4244" measure-id="id113hr4244" originChamber="HOUSE" orig-publish-date="2014-03-13" update-date="2014-07-17">
<title>Small Business Health Insurance Affordability Act of 2014</title>
<summary summary-id="id113hr4244v00" currentChamber="HOUSE" update-date="2014-07-17">
<action-date>2014-03-13</action-date>
<action-desc>Introduced in House</action-desc>
<summary-text><![CDATA[<p>Small Business Health Insurance Affordability Act of 2014 - 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)&nbsp;increase the employee threshold from 10 to 20 employees for purposes of determining the maximum allowable amount of such credit; (3)&nbsp;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 health care exchange; and (4) extend from 2 to 3 consecutive taxable years the period during which an employer may claim such credit. Treats health insurance providing essential health benefits as defined by the Patient Protection and Affordable Care Act through a plan not offered through an exchange as a qualified health plan offered through an exchange.</p>]]></summary-text>
</summary>
</item>
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<dc:language>EN</dc:language>
<dc:rights>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.</dc:rights>
<dc:contributor>Congressional Research Service, Library of Congress</dc:contributor>
<dc:description>This file contains bill summaries 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.</dc:description>
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