Us Congress 2025-2026 Regular Session

Us Congress House Bill HB1959

Introduced
3/6/25  

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

The implications of this legislation would be significant for small employers, particularly in terms of financial planning and operation costs related to unemployment insurance. By preventing increases in these premiums due to state advances, the bill could relieve some of the financial pressure on small businesses, allowing them to allocate resources to other areas such as hiring or maintaining staff. Legislators supporting the bill argue that this protection is necessary to foster small business growth and to build a more robust economy that supports job creation. This bill, if enacted, is anticipated to restrict the financial effects of statewide economic policies on small businesses.

Summary

House Bill 1959 seeks to amend the Internal Revenue Code of 1986 with the primary goal of protecting small businesses from the financial burden of unemployment insurance premium increases that arise due to unpaid state advances. This bill specifically targets businesses employing fewer than 500 employees, ensuring that they are not adversely affected by the need to repay state loans related to unemployment benefits. By safeguarding small businesses from these potential premium increases, HB1959 aims to provide a financial buffer that could ultimately support job retention and business stability during challenging economic times.

Contention

While proponents of HB1959 view it as a necessary measure to support small businesses, potential contention may arise around the broader fiscal implications of the bill. Critics might argue that while the bill provides immediate relief to small businesses, it could have negative repercussions on state-funded unemployment programs, potentially leading to a sustainability concern. Discussions may focus on whether such protections are justifiable and sustainable in the long run if state unemployment insurance systems rely on consistent funding from premiums. Thus, the balance between immediate economic relief and long-term fiscal health of unemployment benefits may become a focal point of debate as the bill progresses through the legislative process.

Companion Bills

No companion bills found.

Previously Filed As

US HB8559

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

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 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 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 HB9761

To amend the Internal Revenue Code of 1986 to allow an increased dollar limitation for section 179 property placed in service in the trade or business of farming.

US HB10548

To amend the Internal Revenue Code of 1986 to protect children's health by denying any deduction for advertising and marketing directed at children to promote the consumption of food of poor nutritional quality.

US HB10516

To amend the Internal Revenue Code of 1986 to repeal the credit for new clean vehicles, and for other purposes.

US HB10423

To amend the Internal Revenue Code of 1986 to allow the work opportunity tax credit for hiring displaced disaster victims.

US HB7904

To amend the Internal Revenue Code of 1986 to extend tax credits for clean vehicles to possessions of the United States.

Similar Bills

No similar bills found.