Small Business Flexibility Act

HR 3798, the Small Business Flexibility Act, requires the Treasury Secretary to notify small business employers within one year of enactment about existing tax-advantaged health coverage options. The bill specifically directs this notification to focus on small businesses, defining "flexible health insurance benefits" as three existing programs: individual contribution health reimbursement arrangements (HRAs), qualified small employer HRAs (QSEHRAs), and the small employer health insurance credit. These are tax-advantaged options that help small businesses provide health coverage without traditional group plans. The bill does not create new benefits but mandates that employers be informed about these existing tools to help them offer health coverage.