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NSBA Unveils Small Business Health Care Reform Checklist
Date:1/12/2010

i>Support Senate language providing for "young invincible" policies and expand eligibility to certain small businesses.
  • Oppose a public health insurance option until more research is done to determine the impact of a public plan on the private insurance market, which is where most small businesses get their insurance.

  • Paying for Reform

    • Oppose the Senate's excise tax on high-cost insurance plans as such costs will likely be passed down to small businesses in the form of higher premiums and would create an administrative quagmire for small-business owners. Furthermore, failing to index the amount for medical inflation will ensnare more and more non-high-cost plans each year.
    • Oppose Senate language proposing a 0.9 percent Medicare HI tax on wages in excess of $200,000 (single)/$250,000 (joint).
    • Oppose the House's 5.4 percent surcharge on income in excess of $500,000 ($1 million for joint returns) which stands to be a huge burden on small-business owners in pass-through entities. The only way this could be made less onerous is if any pass-through income that is left in the business would be totally exempt from any surcharge.
    • Oppose taxes on medical devices and health insurers which will ultimately be passed down to consumers in the form of higher premiums.
    • Oppose limits on flexible spending accounts (FSA) and HSAs.
    • Oppose House and Senate language requiring corporate information reporting which clearly places the burden on the wrong taxpayer -- the compliant small-business.
    • Consider instead the NSBA-supported proposal to limit the value of employer-provided health coverage that is excludible from gross income based on a minimum benefit package.

    "In this tough economy, more and more small-busin
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    SOURCE National Small Business Association
    Copyright©2010 PR Newswire.
    All rights reserved

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