[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4244 Introduced in House (IH)]

113th CONGRESS
  2d Session
                                H. R. 4244

To amend the Internal Revenue Code of 1986 to modify the small employer 
            health insurance credit, and for other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 13, 2014

  Mr. Peters of Michigan (for himself, Mr. Murphy of Florida, and Mr. 
  Schrader) 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 modify the small employer 
            health insurance credit, and for other purposes.

    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 ``Small Business Health Insurance 
Affordability Act of 2014''.

SEC. 2. MODIFICATION OF SMALL EMPLOYER HEALTH INSURANCE CREDIT.

    (a) Increase in Eligible Business Size.--
            (1) In general.--Subparagraph (A) of section 45R(d)(1) of 
        the Internal Revenue Code of 1986 is amended by striking ``25'' 
        and inserting ``50''.
            (2) Phaseout amount based on number of employees.--
        Paragraph (1) of section 45R(c) of such Code is amended by 
        striking ``10'' and inserting ``20''.
            (3) Maximum average annual wages.--Subparagraph (B) of 
        section 45R(d)(3) of such Code is amended--
                    (A) by redesignating clause (ii) as clause (iii),
                    (B) by striking ``2013'' in clause (iii), as so 
                redesignated, and inserting ``2014'',
                    (C) by striking ``$25,000'' in clause (iii), as so 
                redesignated, and inserting ``$35,000'',
                    (D) by striking ``calendar year 2012'' in clause 
                (iii), as so redesignated, and inserting ``calendar 
                year 2013'', and
                    (E) by inserting after clause (i) the following new 
                clause:
                            ``(ii) 2014.--The dollar amount in effect 
                        under this paragraph for taxable years 
                        beginning in 2014 is $35,000.''.
    (b) Elimination of Uniform Percentage Contribution Requirement.--
Paragraph (4) of section 45R(d) of the Internal Revenue Code of 1986 is 
amended by striking ``a uniform percentage (not less than 50 percent)'' 
and inserting ``at least 50 percent''.
    (c) Elimination of Cap Relating to Average Local Premiums.--
Subsection (b) of section 45R of the Internal Revenue Code of 1986 is 
amended by striking ``the lesser of'' and all that follows and 
inserting ``the aggregate amount of nonelective contributions the 
employer made on behalf of its employees during the taxable year under 
the arrangement described in subsection (d)(4) for premiums for 
qualified health plans offered by the employer to its employees through 
an Exchange.''.
    (d) Credit Period.--Section 45R(e)(2) of the Internal Revenue Code 
of 1986 is amended by striking ``2-consecutive-taxable year period'' 
and inserting ``3-consecutive-taxable year period''.
    (e) Coverage Providing Essential Health Benefits Through Non-
Exchange Plan Treated as Qualified.--Section 45R(e) of the Internal 
Revenue Code of 1986 is amended by adding at the end the following new 
paragraph:
            ``(6) Coverage providing essential health benefits through 
        non-exchange plan treated as qualified.--Health insurance 
        providing the essential health benefits specified in section 
        1302(b)(1) of the Patient Protection and Affordable Care Act 
        (42 U.S.C. 18022(b)(1)) through a plan not offered through an 
        Exchange shall be treated as a qualified health plan offered 
        through an Exchange.''.
    (f) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2013.
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