Published by ICHRA Report September 11, 2026 · Sources reviewed through September 11, 2026 (America/Chicago).
State activity cannot be reduced to a list of places “supporting ICHRA.” An enacted credit, an amendment, a proposal that died and an application process have different consequences for employers.
What this review covers
This is a selected-state evidence review, not a complete 50-state legal inventory. We checked primary legislative or revenue-agency records for four frequently discussed examples. An omitted state should not be interpreted as having no relevant activity.
| State | Reviewed record | What the evidence establishes |
|---|---|---|
| Mississippi | HB 343 | Revenue agency confirms an ICHRA-related small-employer income tax credit. |
| Indiana | HEA 1210 | 2026 amendments to the existing credit, including contribution limits and pass-through treatment. |
| Florida | HB 141 | Died in committee March 13, 2026. |
| Texas | SB 1949, 89th Legislature | Reviewed 2025 history records a Finance referral; no enacted benefit established by that record. |
Primary records for the table: source source source source
Mississippi: use the enacted bill number
The legislature’s summary records HB 343 as signed April 6, 2026 and effective January 1, 2026. It describes qualifying employers with fewer than 50 employees, state income tax liability and an ICHRA offered in place of traditional employer coverage. The Department of Revenue identifies the same bill. source source
Those records establish the incentive’s legislative basis. This review does not establish that a particular employer’s application is approved, that an annual allocation remains available or that every expense qualifies. The next source for an actual claim should be current revenue-agency instructions and the taxpayer’s own facts.
Indiana: the amendment is the update
Indiana DOR’s 2026 synopsis describes HEA 1210 amendments retroactive to January 1. The per-employee credit is the lesser of actual contributions or $400 in the taxable year the employer establishes the HRA, $200 in the following taxable year, and zero thereafter. Arrangements established in taxable years beginning before January 1, 2024 are excluded. The synopsis also addresses pass-through allocations and a $10 million calendar-year program limit. source
For budgeting, a capped credit is not equivalent to cash available for every employee indefinitely. Separate the recurring benefits expense from the time-limited incentive and verify the applicable eligibility year. Treat any unapproved credit as a scenario rather than guaranteed funding.
Florida and Texas: preserve the status
Florida’s history records HB 141 as having died in committee. Its proposed effective date therefore cannot be used to claim a benefit began on that date. Texas’s cited bill record is a historical proposal, not an employer credit that this review has verified as available. source source
This is why a useful policy record stores the session, bill version, last action, effective date if enacted, agency implementation status and source-review date separately. A headline without those fields is easy to misread.
How an employer should use this review
First evaluate the ICHRA design under federal requirements. Then have the relevant state credit evaluated as an additional financial input. State incentives do not eliminate the underlying plan obligations. source
Our earlier state reporting also covers an Arizona feasibility-study announcement. A study belongs in a policy-development category; it is not evidence that employee coverage has started. Future expansion of this review should add states only when comparable primary records have been checked.
Sources and evidence
Review dates are recorded for each source above. Company pages are useful for confirming how a product is described, but they do not prove service quality or customer results.