H.R. 5923 would amend the Internal Revenue Code of 1986 to allow individuals a refundable and advancable credit against income tax for health insurance costs, to allow employees who elect not to participate in employer subsidized health plans an exclusion from gross income for employer payments in lieu of such participations.

== Detailed Summary ==

<summary>
(Log inPatients' Health Care Reform Act - Amends the Public Health Service Act to editprovide for the wikiestablishment and begovernance of : (1) HealthMarts, which are nonprofit organizations that offer health benefits coverage to employers, employees, and individuals through contracts with health insurance issuers; and (2) individual membership associations (IMAs), which are organizations that offer health benefits coverage to members through health insurance issuer contracts.

Requires the firstSecretary of Heath and Human Services to pay 50% of a state's costs to provide health benefits coverage under a detailed summaryhigh-risk pool, a reinsurance pool, or other risk-adjustment mechanisms used to subsidize the purchase of private health insurance.

Small Business Access and Choice for Entrepreneurs Act of 2007 - Amends the bill!)Employee Retirement Income Security Act of 1974 (ERISA) to provide for establishment and governance of association health plans, which are group health plans whose sponsors are trade, industry, professional, chamber of commerce, or similar business associations and which meet certain ERISA certification requirements.

Amends the Internal Revenue Code to provide individuals with a tax credit for payments for qualified health insurance and allows the Secretary of the Treasury to make advance payments of the credit to providers. Excludes from gross income any compensating coverage payment made by an employer to an employee who elects not to participate in the employer's subsidized health plan.

Requires health insurance issuers offering coverage in connection with a group health plan to provide certain information to the administrator of the plan, including information regarding: (1) plan benefits and exclusions; (2) a participant's financial responsibilities; and (3) legal recourse options for participants and beneficiaries.
</summary>

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== Status of the Legislation ==

<status>
Latest Major Action: 4/29/2008:5/7/2008: Referred to House committee.subcommittee. Status: Referred to the CommitteeSubcommittee on Energy and Commerce, and in addition to the Committees on Ways and Means, and Education and Labor, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.Health.
</status>

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== Points in Favor ==

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== Points Against ==

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