Helping Entrepreneurs Lower Prices Act of 2014

H.R. 4132 · 113th Congress · Feb 28, 2014 · Lineage

A BILL

To amend the Internal Revenue Code of 1986 to expand the size of employers eligible for the credit for employee health insurance expenses of small employers.

Section 1 Short title

This Act may be cited as the “Helping Entrepreneurs Lower Prices Act of 2014”.

Sec. 2 Expansion of employers eligible for tax credit for employee health insurance expenses of small employers

(a)

In general— Section 45R(d)(1)(A) of the Internal Revenue Code of 1986 is amended by striking “25” and inserting “50”.

(b)

Effective date— The amendment made by subsection (a) shall apply to taxable years beginning after December 31, 2014.

Helping Entrepreneurs Lower Prices Act of 2014

Section 1 Short title

Sec. 2 Expansion of employers eligible for tax credit for employee health insurance expenses of small employers

Cite this provision

Incoming references