Relating to: tax credit for small businesses offering individual coverage health reimbursement arrangements. (FE)

AB 915 creates a $400-per-employee tax credit for Wisconsin small businesses (with 1-50 employees) that offer individual coverage health reimbursement arrangements (ICHRA) to their workers. To qualify, businesses must contribute at least $400 per covered employee annually into the ICHRA, and employees must accept the arrangement. The credit reduces state income tax liability for qualifying businesses, with partnerships and LLCs required to allocate the credit to owners based on ownership shares. This policy directly affects small employers seeking to provide health benefits without traditional group plans, while requiring specific contribution levels to claim the credit.