To amend the Internal Revenue Code of 1986 to allow partners and certain shareholders of subchapter S corporations to exclude from gross income contributions by the partnership or S corporation to an accident or health plan for such partners and shareholders and their employees.
Health Benefits for Small Businesses and Their Employees Act of 1992 - Amends the Internal Revenue Code to treat partners and certain shareholders of subchapter S corporations (certain small businesses) so as to exclude from gross income contributions by the partnership or S corporation to an accident or health plan for such partners and shareholders and their employees.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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