Health Reimbursement Arrangements Are Back!

We need a lawyer to interpret all this but I think we can bet that any funds placed in the hra will be counted towards MAGI for the purpose of calculating any tax credit. Here's why I think that:

“(4) NOTICE.—

“(A) IN GENERAL.—An employer funding a qualified small employer health reimbursement arrangement for any year shall, not later than 90 days before the beginning of such year (or, in the case of an employee who is not eligible to participate in the arrangement as of the beginning of such year, the date on which such employee is first so eligible), provide a written notice to each eligible employee which includes the information described in subparagraph (B).

“(B) CONTENTS OF NOTICE.—The notice required under subparagraph (A) shall include each of the following:

“(i) A statement of the amount which would be such eligible employee’s permitted benefit under the arrangement for the year.

“(ii) A statement that the eligible employee should provide the information described in clause (i) to any health insurance exchange to which the employee applies for advance payment of the premium assistance tax credit.

As written, this will be for off ex only, so the tax credit issue becomes irrelevant
 
I cant seem to find anything about HRA in the Bill you are talking about.
can you tell me the section?

The 21st Century Cures Act has changed the definition of "group health plans" by eliminating HRA's. As such, it now becomes available.
 
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