Commitment kind: unknown. Promised action: not established. Promised outcome: not established. Deadline: unknown; not assumed expired.
Occurrences
The legislation I have authored will help small employers, by providing new tax credits for small businesses to help make health insurance more affordable. It will encourage those small businesses that do not currently offer health insurance to do so and will help employers that do offer insurance to continue coverage for their employees even in the face of rising costs.
She promises tax credits for small employers to reduce costs and expand employer-sponsored coverage.
unverified · Source version 29891 · locator unknown
PART II—SMALL BUSINESS TAX CREDIT; Sec. 1421. Credit for employee health insurance expenses of small businesses.
Unverified model/legacy excerpt; not proof. AI summary (separate from source): The Affordable Care Act enacted a dedicated small-business health insurance tax credit.
unverified · Source version 86679 · locator unknown
You may qualify for the Small Business Health Care Tax Credit that could be worth up to 50% of the costs you pay for your employees' premiums.
Unverified model/legacy excerpt; not proof. AI summary (separate from source): Official guidance says the credit lowers employer premium costs and is available through SHOP coverage.
unverified · Source version 29893 · locator unknown
A small employer is eligible if it has fewer than 25 full-time equivalent employees and pays at least 50% of premium cost.
Unverified model/legacy excerpt; not proof. AI summary (separate from source): IRS guidance confirms the credit remains operative and narrowly targeted to eligible small employers.
Ms. Collins (for herself and Ms. Landrieu) introduced the following bill; which was read twice and referred to the Committee on Finance
Fetched verbatim passage. AI summary (separate from source): During the 2003-2009 term, Collins introduced an Access to Affordable Health Care Act bill, showing same-term effort but not enactment.
unverified · Source version 62149 · locator unknown
Senator Susan Collins today introduced legislation that would make health care coverage more accessible and affordable for millions of Americans.
Unverified model/legacy excerpt; not proof. AI summary (separate from source): Collins announced another same-term health coverage affordability proposal, reflecting concrete effort before the relevant 2003-2009 term ended.
unverified · Source version 62150 · locator unknown
SEC. 1421. CREDIT FOR EMPLOYEE HEALTH INSURANCE EXPENSES OF SMALL BUSINESSES.
Unverified model/legacy excerpt; not proof. AI summary (separate from source): The Affordable Care Act enacted a dedicated small-business health insurance tax credit after the 2003-2009 term.
The small business health care tax credit benefits employers that: Have fewer than 25 full-time equivalent employees
Fetched verbatim passage. AI summary (separate from source): Current IRS guidance confirms the small-business health care tax credit remains an operative federal benefit for eligible employers.
unverified · Source version 86680 · locator unknown
Collins (R-ME), Nay
Unverified model/legacy excerpt; not proof. AI summary (separate from source): The enacted ACA tax-credit vehicle passed the Senate in Collins's later term, but the roll call records Collins voting against it.
unverified · Source version 74129 · locator unknown
Text contains those laws in effect on September 18, 2026
Unverified model/legacy excerpt; not proof. AI summary (separate from source): Current U.S. Code text in the lookback window shows section 45R still in effect, indicating no documented repeal or reversal of the small-employer health insurance credit.
unverified · Source version 74131 · locator unknown
For taxable years beginning in 2026, the dollar amount in effect under § 45R(d)(3)(B) is $34,100.
Unverified model/legacy excerpt; not proof. AI summary (separate from source): IRS 2026 inflation guidance applies section 45R, further confirming the small-employer health insurance credit remained operative for tax year 2026.
Help small employers cope with rising health care costs by creating new tax credits for small businesses to make health insurance more affordable.
Fetched verbatim passage. AI summary (separate from source): Collins announced same-term legislation matching the commitment, documenting effort before the relevant term ended but not enactment.
unverified · Source version 86674 · locator unknown
Text contains those laws in effect on September 28, 2026
Unverified model/legacy excerpt; not proof. AI summary (separate from source): Current U.S. Code text within the lookback window still carries section 45R, indicating the small-employer health insurance credit remains in force with no repeal or reversal found.
For purposes of section 38, in the case of an eligible small employer, the small employer health insurance credit determined under this section for any taxable year in the credit period is the amount determined under subsection (b).
Fetched verbatim passage. AI summary (separate from source): Section 45R continues to define a small employer health insurance credit, matching the promised policy mechanism, though it was created after the 2003-2009 term.
Eligible small employers use Form 8941 to figure the credit for small employer health insurance premiums for tax years beginning after 2009.
Fetched verbatim passage. AI summary (separate from source): IRS’s current Form 8941 page confirms the credit remains administrable for eligible small employers after its post-2009 enactment.
unverified · Source version 86678 · locator unknown
For all other eligible small employers, the maximum credit is 50% of premiums paid and can be taken against both regular and alternative minimum tax.
Unverified model/legacy excerpt; not proof. AI summary (separate from source): IRS instructions confirm the credit directly reduces eligible small employers’ health-insurance premium costs, consistent with the promised affordability goal.
You may qualify for the Small Business Health Care Tax Credit that could be worth up to 50% of the costs you pay for your employees' premiums
Fetched verbatim passage. AI summary (separate from source): HealthCare.gov continues to describe the federal small-business health care tax credit as available through SHOP-linked coverage, supporting continued partial delivery of the promised outcome after Collins’s relevant term.
Public state: unverifiedAs of unknown · legacy_unverified · . Original AI recommendation (not independently established): partial.later_term
The promised policy outcome was substantially achieved when the Affordable Care Act created a small-business health insurance tax credit in 2010, and later federal guidance confirms the credit operated for eligible small employers. But that enactment came after the 2003-2009 Senate term tied to this 2002 campaign, and the provided record does not show Collins wrote, sponsored, or materially advanced the enacted credit. Because the outcome occurred later without clear candidate-specific credit, this fits partial rather than full delivery.
provider codex_cli · model gpt-5.4 · confidence 80%