S.Amdt. 3130

SA 3130. Mr. PRYOR submitted an amendment intended to be proposed to
amendment SA 3060 proposed by Mr. Wyden to the bill H.R. 3474, to amend
the Internal Revenue Code of 1986 to allow employers to exempt
employees with health coverage under TRICARE or the Veterans
Administration from being taken into account for purposes of the
employer mandate under the Patient Protection and Affordable Care Act;
which was ordered to lie on the table; as follows:

On page 6, between lines 20 and 21, insert the following:
(b) Increase in Limitation.--
(1) In general.--Section 62(a)(2)(D) is amended by striking
``$250'' and inserting ``$350''.
(2) Inflation adjustment.--Section 62 is amended by adding
at the end the following new subsection:
``(f) Inflation Adjustment for Educator Expenses.--
``(1) In general.--In the case of any taxable year
beginning in a calendar year after 2014, the $350 amount
under subsection (a)(2)(D) shall be increased by an amount
equal to--
``(A) such dollar amount, multiplied by
``(B) the cost-of-living adjustment determined under
section 1(f)(3) for such calendar year by substituting
`calendar year 2013' for `calendar year 1992' in subparagraph
(B) thereof.
``(2) Rounding.--If the amount as adjusted under the
preceding sentence is not a multiple of $10,, such amount
shall be rounded to the next lowest multiple of $10.''.
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