The 21st Century Cures Act, just signed into law by President Obama, is a broad health bill but tucked in it is a section that benefits small businesses by allowing them to use HRAs to reimburse employees who buy their own insurance. Starting January 1, an employer with fewer than 50 full-time employees can offer stand-alone HRAs and fund them by reimbursing employees for their premiums used to purchase individual health insurance.