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New Employer Health Reimbursement Rules and Tax Credits.

This act introduces new rules for employer-provided health reimbursement arrangements, allowing employers to offer flexible health plans. Employers can now support employees in purchasing individual health insurance, and small businesses will receive tax credits for offering such solutions. This aims to increase healthcare access and choice flexibility for employees.
Key points
Employers can offer employees reimbursement for individual health insurance (CHOICE Arrangement) instead of traditional group plans.
Small businesses implementing these new plans will receive tax credits for the first two years.
Employees participating in these plans will be able to purchase exchange insurance, which was previously restricted.
The new rules apply to plan years beginning after December 31, 2025.
article Official text account_balance Process page
Introduced
Citizen Poll
No votes cast
Additional Information
Print number: 119_HR_5463
Sponsor: Rep. Hern, Kevin [R-OK-1]
Process start date: 2025-09-18
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Summarized by: gemini-2.5-flash-preview-05-20
Source data: api.congress.gov
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OFFICIAL LEGAL TITLE

Choice Arrangement

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 119_HR_5463.

Which chamber initiated this legislation?

This legislation was initiated in the House of Representatives.

When did the legislative process begin?

The process officially started on 2025-09-18.

What are the main provisions?

Key points include:

  • Employers can offer employees reimbursement for individual health insurance (CHOICE Arrangement) instead of traditional group plans.
  • Small businesses implementing these new plans will receive tax credits for the first two years.
  • Employees participating in these plans will be able to purchase exchange insurance, which was previously restricted.
  • The new rules apply to plan years beginning after December 31, 2025.
What is the specific legal status?

The current status is Introduced.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Rep. Hern, Kevin [R-OK-1].

What is the latest detailed status?

The latest detailed status is: Referred to the House Committee on Ways and Means.

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-23.

CATEGORIES

Health Taxes Labor