118 HR 3798 IH: Small Business Flexibility Act U.S. House of Representatives 2023-06-05 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.

I118th CONGRESS1st SessionH. R. 3798IN THE HOUSE OF REPRESENTATIVESJune 5, 2023Ms. Tenney introduced the following bill; which was referred to the Committee on Ways and MeansA BILLTo amend the Internal Revenue Code of 1986 to inform employers of flexible health insurance benefits.

1.

Short title

This Act may be cited as the Small Business Flexibility Act.

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:

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..