legislation: 113-hr-5651
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| 113-hr-5651 | 113 | hr | 5651 | Small Business Hardship Relief Act | Taxation | 2014-09-18 | 2014-09-18 | Referred to the House Committee on Ways and Means. | House | Rep. Ruiz, Raul [D-CA-36] | CA | D | R000599 | 0 | Small Business Hardship Relief Act - Amends the Internal Revenue Code to exempt from the employer mandate to provide minimum essential health care coverage for its employees a small business (i.e., an employer of not more than 100 full-time employees) experiencing a hardship. Defines "hardship" to include situations in which a small business has missed two or more consecutive loan payments, is a debtor in a Chapter 11 (reorganization) bankruptcy proceeding, has received a notice of termination of utility services or a notice of eviction, has experienced a fire, flood, or other disaster, or has experienced another hardships as determined by the Secretary of the Treasury. Directs the Secretary to conduct a study to identify additional hardships appropriate for granting an hardship exemption. Prohibits the Internal Revenue Service (IRS) from taking into account the applicability of a hardship exemption to a small business as the sole factor in determining whether to audit such business. | 2023-01-11T13:25:31Z |