Bill > AB915

Introduced Session

This bill creates an income and franchise tax credit for small businesses that provide individual coverage health reimbursement arrangements (HRAs) to their employees. To be eligible for the credit, a small business must have fewer than 50 employees and contribute, during the taxable year, at least $400 per employee covered by the individual coverage HRA. The credit equals $400 per covered employee. The bill requires the individual coverage HRA to meet conditions imposed under federal law. Under federal law, an individual coverage HRA is a tax- advantaged, employer-provided health benefit through which the employer reimburses covered employees for insurance premiums and other medical expenses, up to the amount determined by the employer. Federal law imposes various requirements, including that covered employees, and dependents if applicable, be enrolled in individual (nongroup) health insurance coverage or Medicare and that employees be given the opportunity to opt out of the individual coverage HRA. The individual coverage HRA is one type of HRA recognized under federal law. For further information see the state fiscal estimate, which will be printed as an appendix to this bill.

AI Summary

Committee Categories

Scott Allen (R)*,  Elijah Behnke (R)*,  Barbara Dittrich (R)*,  Dean Kaufert (R)*,  Dan Knodl (R)*,  Rob Kreibich (R)*,  Clint Moses (R)*,  Jeff Mursau (R)*,  Jerry O'Connor (R)*,  Mary Felzkowski (R),  Howard Marklein (R), 

Representative Ortiz-Velez added as a coauthor (on 02/16/2026)

Official Document