Income tax; allow credit to employer providing individual coverage health reimbursement arrangement (ICHRA) to employees.

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.