To amend the Internal Revenue Code of 1986 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 requirements, and for other purposes.
Small Business Healthcare Relief Act of 2014 - Amends the Internal Revenue Code to treat employer payments for employee health care premiums and for amounts paid on behalf of an employee to a health reimbursement arrangement as medical expenses under an accident or health plan and thus excludible from gross income for income tax purposes.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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