,i  #aacth ,,congress  #b;d ,session    
,h4 ,r4 #dbdd  ,,in ,,the ,,house ,,of  
,,representatives  ,march #ac1 #bjad    
,mr4 ,peters of ,michigan 7for himself1 
,mr4 ,murphy of ,florida1 and ,mr4      
,schrader7 introduced the following     
bill2 which was referred to the         
,committee on ,ways and ,means  ,a      
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to modify the small     
employer health insurance credit1 and   
for other purposes4  #a4 ,short title   
,this ,act may be cited as the ,small   
,business ,health ,insurance            
,affordability ,act of #bjad4  #b4      
,modification of small employer health  
insurance credit  7a7 ,increase in      
eligible business size  7#a7 ,in general
 ,subparagraph 7,a7 of section          
#de,r7d77#a7 of the ,internal ,revenue  
,code of #aihf is amended by striking   
#be and inserting #ej4  7#b7 ,phaseout  
amount based on number of employees     
,paragraph 7#a7 of section #de,r7c7 of  
such ,code is amended by striking #aj   

and inserting #bj4  7#c7 ,maximum       
average annual wages ,subparagraph 7,b7 
of section #de,r7d77#c7 of such ,code is
 amended--  7,a7 by redesignating clause
 7ii7 as clause 7iii71  7,b7 by striking
 #bjac in clause 7iii71 as so           
redesignated1 and inserting #bjad1  7,c7
 by striking #be1jjj in clause 7iii71 as
 so redesignated1 and inserting #ce1jjj1
  7,d7 by striking calendar year #bjab  
in clause 7iii71 as so redesignated1 and
 inserting calendar year #bjac1 and     
7,e7 by inserting after clause 7i7 the  
following new clause3  7ii7 #bjad ,the  
dollar amount in effect under this      
paragraph for taxable years beginning in
 #bjad is #ce1jjj4  4  7b7 ,elimination 
of uniform percentage contribution      
requirement ,paragraph 7#d7 of section  
#de,r7d7 of the ,internal ,revenue ,code
 of #aihf is amended by striking a      
uniform percentage 7not less than #ej   
percent7 and inserting at least #ej     
percent4  7c7 ,elimination of cap       
relating to average local premiums      

,subsection 7b7 of section #de,r of the 
,internal ,revenue ,code of #aihf is    
amended by striking the lesser of and   
all that follows and inserting the      
aggregate amount of nonelective         
contributions the employer made on      
behalf of its employees during the      
taxable year under the arrangement      
described in subsection 7d77#d7 for     
premiums for qualified health plans     
offered by the employer to its employees
 through an ,exchange44  7d7 ,credit    
period ,section #de,r7e77#b7 of the     
,internal ,revenue ,code of #aihf is    
amended by striking                     
#b-;consecutive-taxable year period and 
inserting #c-;consecutive-taxable year  
period4  7e7 ,coverage providing        
essential health benefits through       
non-,exchange plan treated as qualified 
,section #de,r7e7 of the ,internal      
,revenue ,code of #aihf is amended by   
adding at the end the following new     
paragraph3  7#f7 ,coverage providing    
essential health benefits through       

non-,exchange plan treated as qualified 
,health insurance providing the         
essential health benefits specified in  
section #acjb7;b77#a7 of the ,patient   
,protection and ,affordable ,care ,act  
7#db ,u4,s4,c4 #ahjbb7;b77#a77 through a
 plan not offered through an ,exchange  
shall be treated as a qualified health  
plan offered through an ,exchange4  4   
7f7 ,effective date ,the amendments made
 by this section shall apply to taxable 
years beginning after ,december #ca1    
#bjac4