Small business health insurance : coverage and tax incentive analyses / Ibrahim N. Mccormick, editor.

Format:

Book

Contributor:

McCormick, Ibrahim N., editor.

Series:

Business issues, competition and entrepreneurship series.

Business Issues, Competition and Entrepreneurship

Language:

English

Subjects (All):

Small business--Employees--Insurance requirements--United States.

Small business.

Business insurance--United States.

Business insurance.

United States.

Physical Description:

1 online resource (187 p.)

Place of Publication:

New York, [New York] : Nova Science Publishers, Inc., 2013.

Summary:

This book offers an overview of the issues and status of small business health insurance in the United States and examines the question of whether existing tax incentives at the Federal and State level provide sufficient inducement to small businesses to adopt health insurance plans for their employees. Also discussed is the small business health insurance tax credit which was adopted as part of the Federal health care reform legislation and the factors contributing to its low use and complexity.

Contents:

SMALL BUSINESS HEALTH INSURANCE: COVERAGE AND TAX INCENTIVE ANALYSES; SMALL BUSINESS HEALTH INSURANCE: COVERAGE AND TAX INCENTIVE ANALYSES; Library of Congress Cataloging-in-Publication Data; CONTENTS; PREFACE; Chapter 1: HEALTH INSURANCE IN THE SMALL BUSINESS MARKET: AVAILABILITY, COVERAGE, AND THE EFFECT OFTAX INCENTIVES; EXECUTIVE SUMMARY; Sources of Health Insurance Coverage; Small Businesses and Health Insurance Coverage; Effects of the Recession on the Availability of Employer Health Insurance; Geographic Difference in Health Insurance Offer Rates; Federal Tax Incentives

Small Business Health Insurance Tax CreditConclusions; I. INTRODUCTION; II. HEALTH INSURANCE COVERAGE AND EMPLOYMENT-BASED HEALTH INSURANCE IN THE UNITED STATES; A. Sources of Health Insurance Coverage; B. Advantages of Employer-Provided Health Insurance; Federal tax advantages; State tax advantages; Healthy employees; Group rates/negotiating power; Cost sharing; Risk pool advantages; III. HEALTH INSURANCE IN THE SMALL BUSINESS MARKET; A. Access to Health Insurance Coverage in the Small Business Sector; Workplace Coverage; Self-Employed Coverage

B. Barriers to Offering Health Insurance in Small BusinessesC. Effects of the Recession on the Availability of Employer-Provided Health Insurance; IV. ANALYZING THE OFFERING OF HEALTH INSURANCE BY SMALL BUSINESSES AT THE STATE LEVEL; A. Overview; B. The Role of Special Tax Incentives at the State Level in the Offering of Small Business Health Insurance; C. Relationship between State Tax Rates and Health Insurance Offer Rates; V. USE OF EXISTING FEDERAL TAX INCENTIVES BY SMALL BUSINESSES AND IMPLICATIONS OF HEALTH CARE REFORM; A. Small Corporation Use of Federal Incentives

B. Self-Employed Use of Federal IncentivesC. Health Care Reform; VI. CONCLUSIONS; APPENDIX A. DATA ON HEALTH INSURANCE OFFERED BY SMALL BUSINESSES; APPENDIX B. CURRENT FEDERAL TAX INCENTIVES FOR HEALTH INSURANCE; A. Overview; B. Tax Provisions Relating to Individuals Who Purchase Health Insurance on Their Own; C. Exclusion from Income for Employer-Sponsored Health Insurance (IRC Sections 104, 105, 106, 125, 3121(a), and 3306(a)); D. Deduction for Health Insurance Premiums of Self-Employed Individuals (IRC sec. 162(l))

Flexible Spending Accounts and Health Reimbursement Arrangements (IRC sec. 125(i)F. Health Savings Accounts and Archer Medical Savings Accounts (IRC sec. 125(d)(2)); G. Retiree Medical Benefits (IRC sec. 401(h), 419, 419A, and 501(c)(9)); H. Small Business Health Insurance Tax Credit (IRC sec. 36B); I. Small Business Simple Cafeteria Plan (IRC sec. 125(j)); APPENDIX C. SUMMARY OF STATE TAX PROVISIONS RELATING TO HEALTH INSURANCE; Alabama; Alaska; Arizona; Arkansas; California; Colorado; Connecticut; Delaware; District of Columbia; Florida; Georgia; Hawaii; Idaho; Illinois; Indiana; Iowa

Kansas

Notes:

Includes index.

Description based on online resource; title from PDF title page (ebrary, viewed October 5, 2016).

ISBN:

1-62417-240-7