![John Dundon](https://www.taxconnections.com/taxblog/wp-content/uploads/J-D-6.9-23.png?resize=90%2C90&ssl=1)
President Obama signed the 21st Century Cures Act into law creating an option for small businesses to offer employees a health reimbursement arrangement (HRA) that is funded by the employer.
Beginning January 1, 2017, the maximum employees can receive per year through the HRA is $4,950 for individuals who show they have individual coverage or up to $10,000 for workers who also have coverage for family members. The contribution cap will be indexed for inflation.
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