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First hearing held for small-business ICRA tax credit to help employers offer health coverage

Ways & Means subcommittee on Income Tax · February 19, 2026

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Summary

At a first hearing, supporters urged HB 1110 (the Georgia Small Business Resiliency Act / ICRA bill) to offer a $600-per-employee tax credit (with declining amounts in years four and five), capped at $10 million annually and subject to a roughly five-year sunset; proponents said the credit would help small employers recruit and retain workers and expand access to insurance.

Sponsor presented HB 1110 as a targeted tax credit to support small employers that provide benefits, proposing a $600-per-covered-employee credit with reduced credits in the fourth and fifth years and an aggregate cap of $10,000,000. The sponsor described the program as a way to "reward" small businesses that offer competitive benefits and noted the program sunsets after about five years.

Witnesses supporting the bill included representatives of the National Federation of Independent Business (NFIB) and insurance-market participants. Michael Walker, identified in the record as chair of NFIB's leadership council, described the bill as tied to federal proposals (the transcript references a federal "Choice Act") and cited Kaiser Family Foundation data on rising employer health costs to argue small businesses need incentives to offer coverage.

Brooke Tyner, state government affairs director for Oscar Health, testified that ICRA arrangements let employees buy individual plans that better meet family needs and said the company has worked on similar laws in other states. Weston Burleson (also identified with Oscar in the record) clarified that HB 1110 includes a provision requiring employers to offer at least as much coverage or pay as much toward coverage as in the previous year to prevent shifting from robust group plans to individual reimbursements.

Committee members asked technical questions about eligibility and whether part-time employees would be counted (the sponsor said the cap is based on full-time-equivalent calculations). The chair deferred further action, noting this was a first hearing and the subcommittee would revisit the bill at a later meeting. No committee vote occurred during this hearing.