Small Business Health Plans Act of 2006 - Directs the Secretary of Health and Human Services (HHS) to establish a small business health benefits program (SBHBP) under which small businesses may offer health insurance coverage to employees and their dependents. Outlines program elements and coverage requirements.
Requires the Secretary to establish a program of premium assistance for small employers under the SBHBP. Allows for reinsurance for catastrophic costs for certain health insurance issuers.
Defines a "small employer" for SBHBP purposes as an employer with 50 or fewer employees.
Directs the Secretary and the Secretary of Labor to provide for the establishment of a national health pooling arrangement for eligible small employers under the SBHBP.
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