The law › Title 26, Internal Revenue Code › Chapter 1

26 U.S.C. 45R: Employee health insurance expenses of small employers

Created in 2010 by Public Law 111-148. Changed by 1 later law. 1 bill in this Congress would change it.

How it got hereLaws that created or changed it, newest first

2017Pub. L. 115-97

2010Pub. L. 111-148created it

26 U.S.C. 45REmployee health insurance expenses of small employers

The section as a wholechanged

(2)Newnew

(a)General rule

(b)Health insurance credit amount

(c)Phaseout of credit amount based on number of employees and average wages

(d)Eligible small employer

(e)Other rules and definitions

(f)Credit made available to tax-exempt eligible small employers

(g)Application of section for calendar years 2010, 2011, 2012, and 2013

(h)Insurance definitions

(i)Regulations

This CongressBills that change it or would

H.R. 7No Taxpayer Funding for Abortion and Abortion Insurance Full Disclosure Act of 2025introduced

past change
enacted this Congress
proposed

This Congress

H.R. 7 No Taxpayer Funding for Abortion and Abortion Insurance Full Disclosure Act of 2025 · introduced · would change (2)

How it got here

2017

Pub. L. 115–97 substituted "for 'calendar year 2016' in subparagraph (A)(ii)" for "for 'calendar year 1992' in subparagraph (B)". Law text · (d)

2010

Pub. L. 111–148, §10105(e)(1), amended subpar. (B) generally, including dollar amount for taxable years beginning in 2010 in addition to dollar amounts for taxable years beginning in 2011, 2012, and 2013, and subsequent years. Law text · (d)
Pub. L. 111–148, §10105(e)(2), substituted "2010, 2011" for "2011" in heading and in introductory provisions. Law text · (g)

Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.