[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4132 Introduced in House (IH)]

113th CONGRESS
  2d Session
                                H. R. 4132

   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.


_______________________________________________________________________


                    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.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

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

SEC. 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.
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