H.R. 3798 — what changed

“9835. Notification of flexible health insurance benefits

“(a) In general—Not later than 1 year after the date of enactment of this section, the Secretary shall notify employers of the availability of tax-advantaged flexible health insurance benefits, with an initial focus on small businesses.

“(b) Definitions—In this section:

“(1) Employer—The term “employer” has the meaning given such term in section 3(5) of the Employee Retirement Income Security Act (29 U.S.C. 1002(5)).

“(2) Flexible health insurance benefits—The term “flexible health insurance benefits” means—

changed “(A) an individual contribution health reimbursement arrangement (as described in the rule entitled “Health Reimbursement Arrangements and Other Account-Based Group Health Plans” (84 Fed. Reg. 28888 (June 20, 2019)));2019));

changed “(B) a qualified small employer health reimbursement arrangement (as defined in section 9831(d)(2)); orand

changed “(C) the small employer health insurance credit.”credit determined under section 45R.”