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![handle is hein.congrecreports/crptxafij0001 and id is 1 raw text is: AUTHENTICATED
U.GOVERNMENT
INFORMATION .
118TH CONGRESS REPORT
1st Session HOUSE OF REPRESENTATIVES 118-106
SMALL BUSINESS FLEXIBILITY ACT
JUNE 12, 2023.-Committed to the Committee of the Whole House on the State of
the Union and ordered to be printed
Mr. SMITH of Missouri, from the Committee on Ways and Means,
submitted the following
R E P O R T
together with
DISSENTING VIEWS
[To accompany H.R. 3798]
The Committee on Ways and Means, to whom was referred the
bill (H.R. 3798) to amend the Internal Revenue Code of 1986 to in-
form employers of flexible health insurance benefits, having consid-
ered the same, reports favorably thereon with an amendment and
recommends that the bill as amended do pass.
CONTENTS
Page
I. SUMMARY AND BACKGROUND ............................................................. 2
A. Purpose and Sum m ary ..................................................................... 2
B. Background and Need for Legislation ............................................. 2
C. Legislative History ............................................................................ 3
D. Legislative History ............................................................................ 3
II. EXPLANATION OF THE BILL ................................................................. 3
III. VOTE OF THE COMM ITTEE ...................................................................... 4
IV. BUDGET EFFECTS OF THE BILL ........................................................... 4
A. Committee Estimate of Budgetary Effects ..................................... 4
B. Statement Regarding New Budget Authority and Tax Expendi-
tures Budget Authority ................................................................. 5
C. Cost Estimate Prepared by the Congressional Budget Office ....... 5
V. OTHER MATTERS TO BE DISCUSSED UNDER THE RULES OF
THE HOUSE .............................................................................................. 5
A. Committee Oversight Findings and Recommendations ................ 5
B. Statement of General Performance Goals and Objectives ............. 5
C. Information Relating to Unfunded Mandates ................................ 5
D. Congressional Earmarks, Limited Tax Benefits, and Limited
Tariff Benefits ................................................................................. 5
E. Tax Com plexity Analysis ................................................................. 5
F. Duplication of Federal Programs ..................................................... 6
VI. CHANGES IN EXISTING LAW MADE BY THE BILL, AS REPORTED 6
A. Changes in Existing Law Proposed by the Bill, as Reported ........ 6
VII. DISSENTING VIEW S ................................................................................. 8
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