Georgia Small Business Healthcare Affordability Act and ICHRAs

The Georgia chapter of the National Federation of Independent Business (NFIB) has expressed strong endorsement for House Bill 1110. This proposed legislation aims to implement tax credits for small businesses employing Individual Coverage Health Reimbursement Arrangements (ICHRAs).

House Bill 1110, also known as the Georgia Small Business Healthcare Affordability Act, is crafted to assist businesses with fewer than 50 employees. It seeks to provide these organizations with a tax incentive for contributing to employees’ individual health insurance.

According to NFIB's State Director, Hunter Loggins, health insurance represents a significant obstacle for small business owners. Many employers desire to support their workers' healthcare needs but face challenges due to the expenses and administrative responsibilities associated with conventional group insurance plans.

Encouraging ICHRAs for Small Businesses

Loggins highlighted the practicality of HB 1110, noting that it provides both employers and employees with a viable alternative. “This bill encourages small businesses to use ICHRAs, which allow employees to choose the health insurance plan that works best for them, while employers can control costs,” he mentioned. This flexibility can especially benefit business owners across various sectors, enabling them to manage health insurance costs without the complexities of group plans.

Tax Credits and Economic Impact

Under the provisions of HB 1110, qualifying businesses would be eligible for a tax credit if they contribute at least $200 monthly towards an employee’s individual health insurance. Such incentives could enhance the competitiveness of small businesses for talent, while also facilitating reinvestment into their operations.

Highlighting the potential economic impact in Georgia, Loggins commented, “This is a commonsense way to expand access to health coverage while strengthening Georgia’s small business economy.” He urged for legislative consideration of this bill, which supports business owners aiming to provide health benefits to their workforce.

The bill's sponsor, Representative Scott Hilton, stated, “At the end of the day, this bill is about giving small businesses a practical way to help their employees get health coverage without forcing them into a one-size-fits-all plan. The Small Business Healthcare Affordability Act simply gives more Georgia employers an affordable avenue to offer real health benefits and take care of their people.”

NFIB continues to advocate for the interests of small and independent businesses across the United States.

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