StateCT
Connecticut HB 5041 Advances to House Floor
HB 5041 is assigned File Number 404 by the Connecticut House, advancing the bill toward a floor vote following the Joint Favorable committee report.
Read more →Tracking ICHRA legislation across all 50 states and at the federal level. An independent, open resource for brokers, consultants, employers, and policymakers.
State ICHRA bills on the left · Federal bills on the right
119th Congress · Applies to all 50 states
Small Business Health Options Awareness Act of 202...
ICHRA Permanency Act
Putting Patients First Healthcare Freedom Act End ...
Choice Arrangement
CHOICE Act Custom Health Option and Individual Car...
All 12 states with active ICHRA legislation
| State | Status | Bill | Tax Credit | Last Action |
|---|---|---|---|---|
| Mississippi (MS) | Enacted | HB343 | — | Approved by GovernorApr 6, 2026 |
| Indiana (IN) | Enacted | HB 1004 | $400/employee (Year 1), $200/employee (Year 2) | Signed into law by Governor Holcomb (effective Jan 1, 2024)May 4, 2023 |
| Ohio (OH) | Passed One Chamber | HB133 | — | Referred to committee: Ways and MeansJun 11, 2025 |
| Illinois (IL) | Introduced / In Committee | SB3619 | — | Added as Co-Sponsor Sen. Mike PorfirioMay 6, 2026 |
| New Hampshire (NH) | Introduced / In Committee | SB635 | — | Pending Motion Refer to Finance Rule 4-5; 03/05/2026; Senate Journal 5Mar 5, 2026 |
| Georgia (GA) | Introduced / In Committee | HB1110 | — | House Committee Favorably Reported By SubstituteMar 3, 2026 |
| Arizona (AZ) | Introduced / In Committee | HB2694 | — | House read second timeJan 26, 2026 |
| Texas (TX) | Introduced / In Committee | SB1949 | — | Referred to FinanceMar 17, 2025 |
| Georgia (GA) | Introduced / In Committee | HB341 | — | House Withdrawn, RecommittedMar 6, 2025 |
| Mississippi (MS) | No Activity | SB2868 | — | Died In ConferenceMar 28, 2026 |
| Wisconsin (WI) | No Activity | SB896 | — | Failed to pass pursuant to Senate Joint Resolution 1Mar 23, 2026 |
| Wisconsin (WI) | No Activity | AB915 | — | Failed to concur in pursuant to Senate Joint Resolution 1Mar 23, 2026 |
HB343
An Act To Authorize An Income Tax Credit For Certain Employers That Offer An Individual Coverage Health Reimbursement Arrangement In Lieu Of A Traditional Employer-provided Health Insurance Plan; To Provide The Amount Of The Tax Credit; To Provide The Reporting Requirements With The Department Of Revenue; And For Related Purposes.
Approved by Governor
Updated Apr 6, 2026
HB 1004
First state to enact an HRA tax credit. Provides credits to small employers offering HRAs (including ICHRAs and QSEHRAs) to employees.
Credit: $400/employee (Year 1), $200/employee (Year 2)
Signed into law by Governor Holcomb (effective Jan 1, 2024)
Updated May 4, 2023
HB133
To amend sections 3901.21, 3901.22, 3937.19, and 5747.98 and to enact section 5747.87 of the Revised Code to authorize a nonrefundable income tax credit for small employers that cover their employees with an individual coverage health reimbursement arrangement and to prohibit certain acts or practices intended to steer an individual away from employer-provided insurance.
Referred to committee: Ways and Means
Updated Jun 11, 2025
SB3619
Amends the Illinois Income Tax Act. Creates an income tax credit for a qualified employer who makes a qualified contribution toward a health reimbursement arrangement for the qualified taxpayer's employees. Provides that the amount of the credit is $400 per covered employee in the first taxable year and $200 per covered employee in the second taxable year. Effective immediately.
Added as Co-Sponsor Sen. Mike Porfirio
Updated May 6, 2026
SB635
Establishing a health reimbursement arrangement tax credit program and making an appropriation for improvements in the department of revenue administration's information management system.
Pending Motion Refer to Finance Rule 4-5; 03/05/2026; Senate Journal 5
Updated Mar 5, 2026
HB1110
A BILL to be entitled an Act to amend Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to imposition, rate, computation, exemptions, and credits for income taxes, so as to create a tax credit for certain employers that offer individual coverage health reimbursement arrangements to employees; to provide for terms, conditions, and limitations; to provide for preapproval; to provide for aggregate annual limits; to provide for rules and regulations; to provide for definitions; to provide for a sunset; to provide for related matters; to provide for a short title; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.
House Committee Favorably Reported By Substitute
Updated Mar 3, 2026
HB2694
Tax credit; health reimbursement arrangement
House read second time
Updated Jan 26, 2026
SB1949
Relating to a refund of sales and use taxes or a credit against the franchise tax for certain small employers who contribute to an individual coverage health reimbursement arrangement.
Referred to Finance
Updated Mar 17, 2025
HB341
A BILL to be entitled an Act to amend Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to imposition, rate, computation, exemptions, and credits for income taxes, so as to create a tax credit for certain employers that offer individual coverage health reimbursement arrangements to employees; to provide for terms, conditions, and limitations; to provide for preapproval; to provide for aggregate annual limits; to provide for rules and regulations; to provide for definitions; to provide for related matters; to repeal conflicting laws; and for other purposes.
House Withdrawn, Recommitted
Updated Mar 6, 2025
SB2868
An Act To Provide An Income Tax Credit For Certain Small Employers Offering Their Employees An Individual Coverage Health Reimbursement Arrangement (ichra) In Lieu Of A Traditional Employer-provided Health Insurance Plan; To Provide The Amount Of The Credit; To Provide A Reporting Requirement To The Department Of Revenue; And For Related Purposes.
Died In Conference
Updated Mar 28, 2026
SB896
An Act to amend 71.05 (6) (a) 15., 71.21 (4) (a), 71.26 (2) (a) 4., 71.34 (1k) (g) and 71.45 (2) (a) 10.; to create 71.07 (4y), 71.10 (4) (em), 71.28 (4y), 71.30 (3) (am), 71.47 (4y) and 71.49 (1) (am) of the statutes; Relating to: tax credit for small businesses offering individual coverage health reimbursement arrangements. (FE)
Failed to pass pursuant to Senate Joint Resolution 1
Updated Mar 23, 2026
AB915
An Act to amend 71.05 (6) (a) 15., 71.21 (4) (a), 71.26 (2) (a) 4., 71.34 (1k) (g) and 71.45 (2) (a) 10.; to create 71.07 (4y), 71.10 (4) (em), 71.28 (4y), 71.30 (3) (am), 71.47 (4y) and 71.49 (1) (am) of the statutes; Relating to: tax credit for small businesses offering individual coverage health reimbursement arrangements. (FE)
Failed to concur in pursuant to Senate Joint Resolution 1
Updated Mar 23, 2026
Tracking ICHRA-related bills through the 119th Congress
Small Business Health Options Awareness Act of 202...
To require the Administrator of the Small Business Administration to provide information to small business concerns on individual coverage health reimbursement arrangements, and for other purposes.
Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 13 - 11.
Updated May 20, 2026
ICHRA Permanency Act
To codify certain rules related to health reimbursement arrangements and other account-based group health plans, and for other purposes.
Referred to the Committee on Energy and Commerce, and in addition to the Committees on Education and Workforce, and Ways and Means, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Updated Dec 15, 2025
Putting Patients First Healthcare Freedom Act End ...
To Empower American Families with Direct Control Over Healthcare Dollars, Codify President Trump's Proven Reforms for Flexibility and Choice, Prohibit Taxpayer Funding for Abortion and Gender Transition Procedures, Eliminate Waste and Fraud in the Affordable Care Act, and Reject Extensions of Enhanced Subsidies to Insurance Companies.
Referred to the Committee on Energy and Commerce, and in addition to the Committees on Ways and Means, Education and Workforce, and the Judiciary, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Updated Dec 9, 2025
Choice Arrangement
To amend the Internal Revenue Code of 1986 to provide for the treatment of employer-provided health reimbursement arrangements that are integrated with individual market coverage, and for other purposes.
Referred to the House Committee on Ways and Means.
Updated Sep 18, 2025
CHOICE Act Custom Health Option and Individual Car...
A bill to amend the Internal Revenue Code of 1986 to provide for the treatment of health reimbursement arrangements integrated with individual market coverage.
Read twice and referred to the Committee on Finance.
Updated Sep 18, 2025
Recent ICHRA legislative activity and news
HB 5041 is assigned File Number 404 by the Connecticut House, advancing the bill toward a floor vote following the Joint Favorable committee report.
Read more →Governor signs HB 343 into law, making Mississippi the second state — after Indiana — to enact a state-level tax credit for small employers offering Individual Coverage Health Reimbursement Arrangements. Companion SB 2868 had died in conference committee on March 28.
Read more →The Senate companion to HB 343 dies in conference committee, ending its path forward. The House version (HB 343) continues toward final passage.
Read more →Both AB 915 and companion SB 896 fail to advance and are killed pursuant to Senate Joint Resolution 1, the standard end-of-session resolution. Advocates may reintroduce in the next session.
HB 5041, a Governor's budget bill expanding health care coverage with ICHRA provisions, receives Joint Favorable report from the Human Services Committee.
Read more →Both SB 2868 and companion HB 343 passed their opposing chambers with amendments. Both chambers declined to concur, inviting a conference committee to resolve differences.
Read more →HB 343, the companion ICHRA tax credit bill, passes the Mississippi Senate with amendments and is returned to the House for concurrence.
Read more →Florida HB 141 dies in the Insurance & Banking Subcommittee, and both Senate companions SB 440 and SB 1460 die in Senate Health Policy on the same day, ending the Florida Employee Health Choices Program effort for the 2026 session.
Read more →SB 635 receives Ought to Pass with Amendment recommendation from Senate Ways and Means Committee (3-2 vote). Amendment adopted by voice vote; pending referral to Finance Committee.
Read more →HB 1110, the Georgia Small Business Healthcare Affordability Act, advances from the House Ways and Means Committee. The bill now moves to the House Rules Committee.
Read more →SB 2868 passes the Mississippi Senate unanimously, providing tax credits up to $400 per employee for small businesses adopting ICHRAs.
Read more →HB 1110, the Georgia Small Business Healthcare Affordability Act, is referred to the House Ways and Means Committee for consideration.
Read more →AB 915 and SB 896 introduced in both Wisconsin chambers to establish an ICHRA tax credit program.
HB 2694 introduced in Arizona to create tax credit incentives for small employers offering ICHRAs.
Read more →H.R. 6708 is introduced as a standalone bill to permanently codify ICHRA into federal statute.
Read more →The Lower Health Care Premiums for All Americans Act passes 216-211, containing key CHOICE Arrangement language to codify ICHRAs.
Read more →H.R. 5463 (House) and S. 2875 (Senate) introduced to codify employer-provided health reimbursement arrangements integrated with individual market coverage.
Read more →ICHRA codification language removed from H.R. 1 during Senate negotiations. Advocates look to standalone bills as alternative path.
Read more →HB 133 passes the Ohio House with full bipartisan support, offering $400/employee credits for small businesses.
Read more →Key tools, data, and references for ICHRA research
Interactive map comparing small group ICHRA rates to traditional small group premiums across all 50 states.
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Industry association advancing HRA-based solutions. Research, education, and advocacy for ICHRA adoption.
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Original IRS/DOL/HHS final rule establishing ICHRAs, effective January 2020.
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Search current ICHRA-related bills in the 119th Congress directly on Congress.gov.
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Search state-level ICHRA bills across all 50 states using LegiScan's comprehensive database.
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