US Congress House Bill 5651 (Prior Session Legislation)

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Spectrum: Partisan Bill (Democrat 1-0)
Status: Introduced on September 18 2014 - 25% progression, died in committee
Action: 2014-09-18 - Referred to the House Committee on Ways and Means.
Pending: House Ways And Means Committee
Text: Latest bill text (Introduced) [PDF]

Small Business Hardship Relief Act - Amends the Internal Revenue Code to exempt from the employer mandate to provide minimum essential health care coverage for its employees a small business (i.e., an employer of not more than 100 full-time employees) experiencing a hardship. Defines "hardship" to include situations in which a small business has missed two or more consecutive loan payments, is a debtor in a Chapter 11 (reorganization) bankruptcy proceeding, has received a notice of termination of utility services or a notice of eviction, has experienced a fire, flood, or other disaster, or has experienced another hardships as determined by the Secretary of the Treasury. Directs the Secretary to conduct a study to identify additional hardships appropriate for granting an hardship exemption. Prohibits the Internal Revenue Service (IRS) from taking into account the applicability of a hardship exemption to a small business as the sole factor in determining whether to audit such business.

Small Business Hardship Relief Act

Rep. Raul Ruiz [D-CA]

Date	Chamber	Action
2014-09-18	House	Referred to the House Committee on Ways and Means.

Type	Source
Summary	https://www.congress.gov/bill/113th-congress/house-bill/5651/all-info
Text	https://www.congress.gov/113/bills/hr5651/BILLS-113hr5651ih.pdf