A bill to amend the Internal Revenue Code of 1986 to provide a refundable credit for small business employee health insurance expenses.
Small Business Health Care Tax Credit Act - Amends the Internal Revenue Code to allow certain small business employers a partially refundable business tax credit for the health insurance costs of employees who are not otherwise covered by a spouse's insurance or by a federal health insurance program.
Introduced in Senate
Sponsor introductory remarks on measure. (CR S108)
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S108-109)
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