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INFORMATION 4













                    119TH CONGRESS                                         REPORT
                       2d Session   J HOUSE   OF REPRESENTATIVES           119-716






                         SMALL BUSINESS HEALTH OPTIONS AWARENESS
                                              ACT   OF  2026



                     JUNE 29, 2026.-Committed to the Committee of the Whole House on the State of
                                       the Union and ordered to be printed



                      Mr. WILLIAMS  of Texas, from the Committee  on  Small Business,
                                          submitted  the following


                                             REPORT

                                               together with

                                            MINORITY VIEWS

                                            [To accompany H.R. 5498]

                      The  Committee  on Small  Business, to whom  was referred the bill
                    (H.R. 5498) to require the Administrator of the Small Business  Ad-
                    ministration to provide information  to small business concerns  on
                    individual coverage  health reimbursement   arrangements,   and for
                    other  purposes,  having  considered  the same,   reports favorably
                    thereon  with  an  amendment and recommends that the bill as
                    amended   do pass.

                                                 CONTENTS
                                                                                    Page
                        I. Purpose and  Bill Sum m ary  .......................................................................  2
                        II. N eed  for  Legislation  ...................................................................................  2
                        III.  H earings  ......................................................................................................  2
                        IV. Com m ittee  Consideration  ..........................................................................  3
                        V . C om m ittee  V otes  .........................................................................................  3
                        VI. Section-by-Section  of H .R. 5498  ................................................................  5
                      VII. Congressional Budget Office Cost Estimate ............................................  5
                      VIII. New Budget Authority, Entitlement Authority, and Tax Expenditures              5
                      IX. Oversight Findings & Recommendations ..................................................  5
                      X.  Performance   Goals and  Objectives  ............................................................  5
                      XI. Statement of Duplication of Federal Programs .................. 6
                      XII. Congressional Earmarks, Limited Tax Benefits, and Limited Tariff
                            B en efits  .....................................................................................................  6
                     XIII. Federal M andates  Statem ent  .....................................................................  6
                     XIV. Federal Advisory Committee Statement ..................................................  6
                     XV.  Applicability  to  Legislative  Branch  ..........................................................  6
                       69-006