Small Business Flexibility Act

IB Union Calendar No. 82 118TH CONGRESS 1ST SESSION H. R. 3798 [Report No. 118–106] 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 JUNE 12, 2023 Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed [Strike out all after the enacting clause and insert the part printed in italic] [For text of introduced bill, see copy of bill as introduced on June 5, 2023] VerDate Sep 11 2014 01:27 Jun 13, 2023 Jkt 039200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6652 E:\BILLS\H3798.RH H3798 pbinns on DSKJLVW7X2PROD with $$_JOB 2 •HR 3798 RH A BILL To amend the Internal Revenue Code of 1986 to inform employers of flexible health insurance benefits. VerDate Sep 11 2014 01:27 Jun 13, 2023 Jkt 039200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6652 E:\BILLS\H3798.RH H3798 pbinns on DSKJLVW7X2PROD with $$_JOB 3 •HR 3798 RH Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘Small Business Flexi- 4 bility Act’’. 5 SEC. 2. NOTIFICATION OF FLEXIBLE HEALTH INSURANCE 6 BENEFITS. 7 (a) IN GENERAL.—Subchapter C of chapter 100 of the 8 Internal Revenue Code of 1986 is amended by adding at 9 the end the following new section: 10 ‘‘SEC. 9835. NOTIFICATION OF FLEXIBLE HEALTH INSUR- 11 ANCE BENEFITS. 12 ‘‘(a) IN GENERAL.—Not later than 1 year after the 13 date of enactment of this section, the Secretary shall notify 14 employers of the availability of tax-advantaged flexible 15 health insurance benefits, with an initial focus on small 16 businesses. 17 ‘‘(b) DEFINITIONS.—In this section: 18 ‘‘(1) EMPLOYER.—The term ‘employer’ has the 19 meaning given such term in section 3(5) of the Em- 20 ployee Retirement Income Security Act (29 U.S.C. 21 1002(5)). 22 ‘‘(2) FLEXIBLE HEALTH INSURANCE BENE- 23 FITS.—The term ‘flexible health insurance benefits’ 24 means— 25 VerDate Sep 11 2014 01:27 Jun 13, 2023 Jkt 039200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6203 E:\BILLS\H3798.RH H3798 pbinns on DSKJLVW7X2PROD with $$_JOB 4 •HR 3798 RH ‘‘(A) an individual contribution health re- 1 imbursement arrangement (as described in the 2 rule entitled ‘Health Reimbursement Arrange- 3 ments and Other Account-Based Group Health 4 Plans’ (84 Fed. Reg. 28888 (June 20, 2019)); 5 ‘‘(B) a qualified small employer health re- 6 imbursement arrangement (as defined in section 7 9831(d)(2)); and 8 ‘‘(C) the small employer health insurance 9 credit determined under section 45R.’’. 10 (b) CLERICAL AMENDMENT.—The table of sections for 11 subchapter C of chapter 100 of such Code is amended by 12 adding at the end the following new item: 13 ‘‘Sec. 9835. Notification of flexible health insurance benefits.’’. VerDate Sep 11 2014 01:27 Jun 13, 2023 Jkt 039200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6213 E:\BILLS\H3798.RH H3798 pbinns on DSKJLVW7X2PROD with $$_JOB VerDate Sep 11 2014 01:27 Jun 13, 2023 Jkt 039200 PO 00000 Frm 00005 Fmt 6652 Sfmt 6213 E:\BILLS\H3798.RH H3798 pbinns on DSKJLVW7X2PROD with $$_JOB Union Calendar No. 82 118TH CONGRESS 1ST SESSION H. R. 3798 [Report No. 118–106] A BILL To amend the Internal Revenue Code of 1986 to inform employers of flexible health insurance benefits. JUNE 12, 2023 Reported with an amendment, committed to the Com- mittee of the Whole House on the State of the Union, and ordered to be printed VerDate Sep 11 2014 01:27 Jun 13, 2023 Jkt 039200 PO 00000 Frm 00006 Fmt 6651 Sfmt 6651 E:\BILLS\H3798.RH H3798 pbinns on DSKJLVW7X2PROD with $$_JOB