Union Calendar No. 82
118th CONGRESS 1st Session |
[Report No. 118–106]
To amend the Internal Revenue Code of 1986 to inform employers of flexible health insurance benefits.
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]
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,
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));
Union Calendar No. 82 | |||||
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[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 Committee of the Whole House on the State of the Union, and ordered to be printed |