1. Short title This Act may be cited as the Small Business Health Plans Act of 2017 . 2. Small business health plans (a) In general Notwithstanding any other provision of law, with respect to small business health plans— (1) multiple, unaffiliated small employers may pool their employees for the purpose of purchasing health insurance coverage for such employees in the large group market; (2) health insurance issuers may offer health plans in the large group market to employees of the small employers described in paragraph (1); and (3) privately administered health insurance exchanges may offer health plans in the large group market to a pool of employees of multiple, unaffiliated small employers. (b) Multistate participation Notwithstanding any other provision of law, pools of employees described in subsection (a)(1) may include employers and employees from multiple States. (c) Tax treatment of small business health plans A small business health plan (as defined in section 801(a) of the Employee Retirement Income Security Act of 1974) shall be treated— (1) as a group health plan (as defined in section 2791 of the Public Health Service Act ( 42 U.S.C. 300gg–91 )) for purposes of applying title XXVII of the Public Health Service Act ( 42 U.S.C. 300gg et seq.) and title XXII of such Act ( 42 U.S.C. 300bb–1 ); (2) as a group health plan (as defined in section 5000(b)(1) of the Internal Revenue Code of 1986) for purposes of applying sections 4980B and 5000 and chapter 100 of the Internal Revenue Code of 1986