Us Congress 2023-2024 Regular Session

Us Congress House Bill HB8559

Introduced
5/23/24  

Caption

To amend the Internal Revenue Code of 1986 to protect small businesses from unemployment insurance premium increases by reason of unrepaid State advances.

Impact

If enacted, HB 8559 would modify the existing tax laws as they pertain to unemployment insurance, creating a more favorable environment for small businesses struggling with potential premium hikes. By protecting small businesses from these premium increases, the bill intends to alleviate some financial burdens and promote continued employment at these local enterprises. This amendment is significant, given the ongoing economic pressures many small businesses face, particularly in the aftermath of disruptions caused by events like the pandemic.

Summary

House Bill 8559 aims to amend the Internal Revenue Code of 1986 to protect small businesses from increases in unemployment insurance premiums that may result from unrepaid state advances. This legislation is particularly concerned with ensuring that small enterprises, defined as those employing fewer than 500 employees, are not penalized financially due to issues related to state advances. The focus is on providing a safeguard for these businesses as they navigate economic challenges, potentially providing them with more financial stability during volatile periods.

Contention

Although the bill primarily garners support for its intent to assist small businesses, potential points of contention may arise from larger employers or fiscal conservatives who argue that such protections could lead to an imbalance within the unemployment insurance funding system. Critics might suggest that the bill could exacerbate financial strain on state unemployment funds if smaller businesses are not held accountable for their unemployment insurance obligations. Therefore, stakeholders may engage in discussions regarding the long-term sustainability of this legislative approach.

Companion Bills

No companion bills found.

Previously Filed As

US HB1959

To amend the Internal Revenue Code of 1986 to protect small businesses from unemployment insurance premium increases by reason of unrepaid State advances.

US SB5466

A bill to amend the Internal Revenue Code of 1986 to provide an advance refundable credit to offset certain flood insurance premiums, and for other purposes.

US HB10429

To amend the Internal Revenue Code of 1986 to establish a State and local general sales tax credit for small businesses.

US HB7017

To amend the Internal Revenue Code of 1986 to take certain Medicare premiums of household members into account in determining the health care insurance premiums tax credit.

US HB8435

To amend the Internal Revenue Code of 1986 to treat certain price protection payments as eligible rollover distributions, and for other purposes.

US HB2655

To amend the Internal Revenue Code of 1986 to sunset the Federal income tax on unemployment compensation.

US HB6979

To amend the Internal Revenue Code of 1986 to provide a credit to small businesses for research activities related to the mitigation of certain drug threats.

US HB9338

To amend the Internal Revenue Code of 1986 to restrict the advanced manufacturing production credit with respect to components produced by, or in connection with, foreign entities of concern.

US HB10373

To amend the Internal Revenue Code of 1986 to create a tax credit for nurse preceptors.

US HB7061

HEAL Maui Act Healing and Economic Advancement for Local businesses in Maui Act

Similar Bills

No similar bills found.