,i #aacth ,,congress #b;d ,session ,h4 ,r4 #ehfj ,,in ,,the ,,house ,,of ,,representatives ,december #aa1 #bjad ,mr4 ,boustany 7for himself and ,mr4 ,thompson of ,california7 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 allow small businesses to use pre-tax dollars for assistance to employees purchasing policies in the individual market and except certain health reimbursement arrangements from group health plan requirements1 and for other purposes4 #a4 ,short title ,this ,act may be cited as the ,small ,business ,healthcare ,relief ,act of #bjad4 #b4 ,permitting small businesses to use pre-tax dollars for assistance to employees purchasing policies in individual market 7a7 ,in general ,section #ajf of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new subsection3 7e7 ,pre-,tax ,dollars for ,qualified ,health ,plans 7#a7 ,in general ,amounts paid by an eligible small employer on behalf of an employee of the employer for premiums for a qualified health plan 7as defined in section #acja of the ,patient ,protection and ,affordable ,care ,act7-- 7,a7 which covers the employee1 employee's spouse1 or any dependent of the employee1 and 7,b7 which is offered in the individual market within a ,state1 shall be treated as employer-provided coverage for medical expenses under an accident or health plan and shall not be considered a group health plan for purposes of section #ihae4 7#b7 ,eligible small employer ,for purposes of this subsection and subsection 7f71 the term eligible small employer means an employer who-- 7,a7 is not an applicable large employer 7as defined in section #dihj;,h7c77#b77;,a771 and 7,b7 does not offer its employees any group health plan other than an arrangement described in paragraph 7#a7 or subsection 7f74 7#c7 ,certain controlled groups ,all employees who are treated as employed by a single employer under subsection 7b71 7c71 or 7m7 of section #dad shall be treated as employed by a single employer for purposes of this subsection4 4 7b7 ,effective date ,the amendment made by this section shall apply to taxable years beginning after ,december #ca1 #bjac4 #c4 ,standalone health reimbursement arrangements 7a7 ,in general ,section #ajf of the ,internal ,revenue ,code is amended ,code of #aihf is amended by adding at the end the following new subsection3 7f7 ,qualified health reimbursement arrangements 7#a7 ,in general ,amounts paid by an eligible small employer on behalf of an employee of the employer to a qualified health reimbursement arrangement shall be treated as employer-provided coverage for medical expenses under an accident or health plan and shall not be considered a group health plan for purposes of section #ihae4 7#b7 ,in general ,for purposes of this subsection1 the term qualified health reimbursement arrangement means an arrangement-- 7,a7 under which the employee may be reimbursed-- 7i7 for premiums for a qualified health plan 7as defined in section #acja of the ,patient ,protection and ,affordable ,care ,act7 which covers the employee1 employee's spouse1 or any dependent of the employee1 and is offered in the individual market within a ,state1 and 7ii7 for expenses incurred for medical care 7as defined in section #bac7;d77 of the employee1 the employee's spouse1 or any such dependent of the employee1 7,b7 which is provided by an eligible small employer1 and 7,c7 under which contributions by the employer with respect to an employee for the taxable year are not in excess of the dollar amount in effect under section #abe7;i7 for such taxable year 7#bjj percent of such amount in the case of family coverage74 7#c7 ,certain controlled groups ,all employees who are treated as employed by a single employer under subsection 7b71 7c71 or1 7m7 of section #dad shall be treated as employed by a single employer for purposes of this subsection4 4 7b7 ,effective date ,the amendment made by this section shall apply to taxable years beginning after ,december #ca1 #bjac4 #d4 ,no subsidies allowed with respect to health plan acquired through pre-tax dollars for qualified health plan or qualified health reimbursement arrangement 7a7 ,coordination ,with ,premium ,credit and ,reduced ,cost-,sharing ,section #cf;,b7c77#b77;,b7 of such ,code is amended by adding at the end the following new clause3 7iii7 ,pre-tax dollars for a qualified health plan and ,qualified health reimbursement arrangements ,the term coverage month shall not include any month during which an individual is covered under a qualified health plan any premiums for which were reimbursed under an arrangement described in section #ajf7;e7 7relating to pre-tax dollars for a qualified health plan71 or under a qualified health reimbursement arrangement 7as defined in section #ajf7;f771 during a calendar year which includes such month4 4 7b7 ,effective date ,the amendment made by this section shall apply to months beginning after ,december #ca1 #bjac4 #e4 ,pre-tax dollars for a qualified health plan and qualified health reimbursement arrangements excepted from group health plan requirements 7a7 ,in general ,section #ihcb7;c77#a7 of such ,code is amended by redesignating subparagraph 7,h7 as subparagraph 7,j7 and by inserting after subparagraph 7,g7 the following new subparagraphs3 7,h7 ,an arrangement described in section #ajf7;e7 7relating to pre-tax dollars for a qualified health plan74 7,i7 ,qualified health reimbursement arrangement 7as defined in section #ajf7;f774 4 7b7 ,effective date ,the amendment made by this section shall apply to plan years beginning after ,december #ca1 #bjac4