Notification of flexible health insurance benefits

(a) In general Subchapter C of chapter 100 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 9835. Notification of flexible health insurance benefits (a) In general Not later than 1 year after the date of enactment of this section, the Secretary shall notify employers of the availability of tax-advantaged flexible health insurance benefits, with an initial focus on small businesses, particularly in rural areas (as defined in section 1393(a)(2)). (b) Definitions In this section: (1) Employer The term employer has the meaning given such term in section 3(5) of the Employee Retirement Income Security Act (29 U.S.C. 1002(5)). (2) Flexible health insurance benefits The term flexible health insurance benefits means— (A) an individual contribution health reimbursement arrangement (as described in the rule entitled Health Reimbursement Arrangements and Other Account-Based Group Health Plans (84 Fed. Reg. 28888 (June 20, 2019))); (B) a qualified small employer health reimbursement arrangement (as defined in section 9831(d)(2)); and (C) the small employer health insurance credit determined under section 45R.. (b) Clerical amendment The table of sections for subchapter C of chapter 100 of such Code is amended by adding at the end the following new item: Sec. 9835. Notification of flexible health insurance benefits.