What it changes

1 change to S. 1982

Adds a section
  1. Adds SEC. 314. SPECIAL CHANGE IN STATUS RULE FOR EMPLOYEES WHO BECOME ELIGIBLE FOR TRICARE on page 61, between lines 5 and 6

    Adds a sectionPrinted page

    Inserted: SEC. 314. SPECIAL CHANGE IN STATUS RULE FOR EMPLOYEES WHO BECOME ELIGIBLE FOR TRICARE.

    Inserted: (a) In General.--Subsection (g) of section 125 of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:

    Inserted: "(5) Change in status relating to tricare eligibility.--For purposes of this section, if a cafeteria plan permits an employee to revoke an election during a period of coverage and to make a new election based on a change in status event, an event that causes the employee to become eligible for coverage under the TRICARE program shall be treated as a change in status event.".

    Inserted: (b) Effective Date.--The amendment made by this section shall apply to events occurring after the date of the enactment of this Act.

    Original wording

    On page 61, between lines 5 and 6, insert the following:

Read automatically from the Congressional Record. Check the original before relying on it.

As printed

SA 2795. Mrs. SHAHEEN submitted an amendment intended to be proposed by her to the bill S. 1982, to improve the provision of medical services and benefits to veterans, and for other purposes; which was ordered to lie on the table; as follows:

On page 61, between lines 5 and 6, insert the following:

SEC. 314. SPECIAL CHANGE IN STATUS RULE FOR EMPLOYEES WHO BECOME ELIGIBLE FOR TRICARE.

(a) In General.--Subsection (g) of section 125 of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:

“(5) Change in status relating to tricare eligibility.--For purposes of this section, if a cafeteria plan permits an employee to revoke an election during a period of coverage and to make a new election based on a change in status event, an event that causes the employee to become eligible for coverage under the TRICARE program shall be treated as a change in status event.”.

(b) Effective Date.--The amendment made by this section shall apply to events occurring after the date of the enactment of this Act.

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Senate amendment submitted

February 27, 2014