AN ACT TO AUTHORIZE AN INCOME TAX CREDIT TO QUALIFIED EMPLOYERS THAT OFFER AN INDIVIDUAL COVERAGE HEALTH REIMBURSEMENT ARRANGEMENT; TO PROVIDE THE AMOUNT OF THE TAX CREDIT; TO PROVIDE THE REPORTING REQUIREMENTS WITH THE DEPARTMENT OF REVENUE THAT THE QUALIFIED EMPLOYER SHALL COMPLY WITH; TO PROVIDE THE LIMIT ON THE TAX CREDIT FOR EACH FISCAL YEAR; AND FOR RELATED PURPOSES.