[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3798 Introduced in House (IH)]

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118th CONGRESS
  1st Session
                                H. R. 3798

   To amend the Internal Revenue Code of 1986 to inform employers of 
                  flexible health insurance benefits.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              June 5, 2023

  Ms. Tenney 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 inform employers of 
                  flexible health insurance benefits.

    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 Flexibility Act''.

SEC. 2. NOTIFICATION OF FLEXIBLE HEALTH INSURANCE BENEFITS.

    (a) In General.--Subchapter C of chapter 100 of the Internal 
Revenue Code of 1986 is amended by adding at the end the following new 
section:

``SEC. 9835. NOTIFICATION OF FLEXIBLE HEALTH INSURANCE BENEFITS.

    ``(a) In General.--Not later than 1 year after the date of 
enactment of this section, the Secretary shall notify employers of the 
availability of tax-advantaged flexible health insurance benefits, with 
an initial focus on small businesses.
    ``(b) Definitions.--In this section:
            ``(1) Employer.--The term `employer' has the meaning given 
        such term in section 3(5) of the Employee Retirement Income 
        Security Act (29 U.S.C. 1002(5)).
            ``(2) Flexible health insurance benefits.--The term 
        `flexible health insurance benefits' means--
                    ``(A) an individual contribution health 
                reimbursement arrangement (as described in the rule 
                entitled `Health Reimbursement Arrangements and Other 
                Account-Based Group Health Plans' (84 Fed. Reg. 28888 
                (June 20, 2019)));
                    ``(B) a qualified small employer health 
                reimbursement arrangement (as defined in section 
                9831(d)(2)); or
                    ``(C) the small employer health insurance 
                credit.''.
    (b) Clerical Amendment.--The table of sections for subchapter C of 
chapter 100 of such Code is amended by adding at the end the following 
new item:

``Sec. 9835. Notification of flexible health insurance benefits.''.
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