1. Short title This Act may be cited as the Small Business Flexibility Act . 2. Notification of flexible health insurance benefits (a) In general Subchapter C of chapter 100 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 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— (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)); (B) a qualified small employer health reimbursement arrangement (as defined in section 9831(d)(2)); and (C) the small employer health insurance credit determined under section 45R. . (b) Clerical amendment The table of sections for subchapter C of chapter 100 of such Code is amended by adding at the end the following new item: Sec. 9835. Notification of flexible health insurance benefits. .

June 12, 2023 Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed