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House Bill 3798
118th Congress(2023-2024)
Small Business Flexibility Act
Introduced
Introduced
Introduced in House on Jun 5, 2023
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Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
Bill Sponsor is currently only finding exact word-for-word section matches. In a future release, partial matches will be included.
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H. R. 3798 (Introduced-in-House)


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.”.