Health Reimbursement Arrangements

Health Reimbursement Arrangements (HRAs) were a popular tool for the self-employed and small business community. Prior to the implementation of the Affordable Care Act (ACA), they were used by employers to reimburse employees for health expenses. However, in 2013 the Department of Treasury, through Administrative directive, ruled that HRAs can only be offered if the employee has a qualified health care plan as defined by the ACA.  

The National Association for the Self-Employed is actively working to overturn this directive. It is important for Members of Congress to hear from their constituents directly on how this Treasury rule has impacted your ability to use HRAs. Please complete the following questions. 

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