S. 2227 (112th): Small Business Health Care Tax Credit Improvement Act of 2012

Mar 22, 2012 (112th Congress, 2011–2013)
Died (Referred to Committee)
John Kerry
Senator from Massachusetts
Read Text »
Last Updated
Mar 22, 2012
5 pages
Related Bills
H.R. 4252 (identical)

Referred to Committee
Last Action: Mar 22, 2012

H.R. 4324 (Related)
Small Business Employee Health Insurance Credit Expansion Act of 2012

Referred to Committee
Last Action: Mar 29, 2012


This bill was introduced on March 22, 2012, in a previous session of Congress, but was not enacted.

Introduced Mar 22, 2012
Referred to Committee Mar 22, 2012
Full Title

A bill to amend the Internal Revenue Code of 1986 to expand and simplify the credit for employee health insurance expenses of small employers.


No summaries available.

1 cosponsors (1D) (show)

Senate Finance

The committee chair determines whether a bill will move past the committee stage.

Primary Source

THOMAS.gov (The Library of Congress)

GovTrack gets most information from THOMAS, which is updated generally one day after events occur. Activity since the last update may not be reflected here. Data comes via the congress project.


Get a bill status widget for your website »


Click a format for a citation suggestion:


S. stands for Senate bill.

A bill must be passed by both the House and Senate in identical form and then be signed by the president to become law.

The bill’s title was written by its sponsor.

GovTrack’s Bill Summary

We don’t have a summary available yet.

Library of Congress Summary

The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.

Small Business Health Care Tax Credit Improvement Act of 2012 - Amends the Internal Revenue Code, with respect to the tax credit for the health insurance expenses of small employers, to:
(1) expand the eligibility of such employers for the credit by allowing them to have up to 50 full-time employees (currently, limited to no more than 25 full-time employees);
(2) modify the phaseout of such credit based upon increases in the number of eligible employees and the employer's average annual wages;
(3) increase the average annual wage limitation for 2012, 2013, and subsequent years;
(4) repeal the requirement that employers make uniform contributions of at least 50% of each employee's premium to qualify for the tax credit; and
(5) repeal the limitation on such credit based on the average premium in the small group market in the rating area in which an employee enrolls for coverage.

House Republican Conference Summary

The summary below was written by the House Republican Conference, which is the caucus of Republicans in the House of Representatives.

No summary available.

House Democratic Caucus Summary

The House Democratic Caucus does not provide summaries of bills.

So, yes, we display the House Republican Conference’s summaries when available even if we do not have a Democratic summary available. That’s because we feel it is better to give you as much information as possible, even if we cannot provide every viewpoint.

We’ll be looking for a source of summaries from the other side in the meanwhile.

Use the comment space below for discussion of the merits of S. 2227 (112th) with other GovTrack users.
Your comments are not read by Congressional staff.

comments powered by Disqus