Choice Arrangement Act of 2025 amends the Internal Revenue Code to provide tax treatment for employer-provided health reimbursement arrangements.

The Choice Arrangement Act of 2025 amends the Internal Revenue Code to provide tax treatment for employer-provided health reimbursement arrangements integrated with individual market coverage. This includes defining a "CHOICE arrangement" as a custom health option and individual care expense arrangement. The bill outlines rules for determining employee status, credit periods, and eligible employers. It also specifies that participants in a CHOICE arrangement are eligible for the purchase of Exchange insurance under a cafeteria plan.

Choice Arrangement Act of 2025 amends the Internal Revenue Code to provide tax treatment for employer-provided health reimbursement arrangements.

The Choice Arrangement Act of 2025 amends the Internal Revenue Code to provide tax treatment for employer-provided health reimbursement arrangements integrated with individual market coverage. This includes defining a "CHOICE arrangement" as a custom health option and individual care expense arrangement. The bill outlines rules for determining employee status, credit periods, and eligible employers. It also specifies that participants in a CHOICE arrangement are eligible for the purchase of Exchange insurance under a cafeteria plan.