US Congress House Bill 4128 (Prior Session Legislation)

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Spectrum: Partisan Bill (Democrat 20-0)
Status: Introduced on February 28 2014 - 25% progression, died in committee
Action: 2014-02-28 - Referred to the House Committee on Ways and Means.
Pending: House Ways And Means Committee
Text: Latest bill text (Introduced) [PDF]

Small Business Tax Credit Accessibility Act - Expresses the sense of Congress that the Obama Administration should work to make the small employer health care insurance tax credit more accessible for small employers. Amends the Internal Revenue Code, with respect to the small employer health care insurance tax credit, to: (1) revise the definition of "eligible small employer" to mean an employer with not more than 50 (currently, 25) full-time employees; (2) modify the phaseout formula for such credit to base such phaseout on number of employees and average annual wages; (3) allow a 35% credit in 2014 to small employers who purchase health care coverage outside of the Small Business Health Option Program (SHOP exchange); (4) extend from two to three consecutive taxable years the period during which an employer may claim such credit; (5) eliminate the requirement that employers contribute the same percentage of cost of each employee's health insurance and the cap limiting eligible employer contributions to average premiums paid to a state health insurance exchange; and (6) make such credit available to dependents of a small employer.

Small Business Tax Credit Accessibility Act

Rep. Suzan DelBene [D-WA]	Rep. Timothy Bishop [D-NY]	Rep. Lois Capps [D-CA]	Rep. John Carney [D-DE]
Rep. Rosa DeLauro [D-CT]	Rep. Anna Eshoo [D-CA]	Rep. John Garamendi [D-CA]	Rep. Derek Kilmer [D-WA]
Rep. Ann Kuster [D-NH]	Rep. Barbara Lee [D-CA]	Rep. Sean Maloney [D-NY]	Rep. Frank Pallone [D-NJ]
Rep. Ed Perlmutter [D-CO]	Rep. Chellie Pingree [D-ME]	Rep. Raul Ruiz [D-CA]	Rep. C.A. Ruppersberger [D-MD]
Rep. Bobby Rush [D-IL]	Rep. Janice Schakowsky [D-IL]	Rep. Carol Shea-Porter [D-NH]	Rep. Paul Tonko [D-NY]

Date	Chamber	Action
2014-02-28	House	Referred to the House Committee on Ways and Means.

SB2069 (Related) 2014-02-27 - Read twice and referred to the Committee on Finance.
HB4132 (Related) 2014-02-28 - Referred to the House Committee on Ways and Means.
HB4133 (Related) 2014-02-28 - Referred to the House Committee on Ways and Means.
HB4244 (Related) 2014-03-13 - Referred to the House Committee on Ways and Means.
SB1325 (Related) 2013-07-18 - Read twice and referred to the Committee on Finance.

Type	Source
Summary	https://www.congress.gov/bill/113th-congress/house-bill/4128/all-info
Text	https://www.congress.gov/113/bills/hr4128/BILLS-113hr4128ih.pdf