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.
Included in complete analysis
- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
See what it does, who it affects, and the critical issues in plain language. Free, 30 seconds.