Sec. 2032. Notification of flexible health insurance benefits
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Subchapter C of chapter 100 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 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, particularly in rural areas (as defined in section 1393(a)(2)). In this section: 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) ).
The term flexible health insurance benefits means— 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))); a qualified small employer health reimbursement arrangement (as defined in section 9831(d)(2)); and the small employer health insurance credit determined under section 45R. . 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 .
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- 84 FR 28888
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