Small Business Health Care Act of 2003

[AI summary unavailable — showing source text] Small Business Health Care Act of 2003 - Amends the Internal Revenue Code to establish, in the case of a qualified small employer, an employee health insurance expenses credit determined for the applicable percentage of the amount paid by a taxpayer for qualified employee health insurance expenses. Directs the Secretary of Health and Human Services to provide, in the case of a State or a unit of local government that establishes a health insurance purchasing pool, a grant equal to the applicable percentage of the administrative costs associated with such pool.…