S. 623Senate108th Congress (2003-2005)In Committee

A bill to amend the Internal Revenue Code of 1986 to allow Federal civilian and military retirees to pay health insurance premiums on a pretax basis and to allow a deduction for TRICARE supplemental premiums.

Introduced March 13, 2003

Legislative Activity

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2 earlier actions
SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S3742)

March 13, 2003

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SenateIntro Referral

Introduced in Senate

March 13, 2003

SenateIntro Referral

Sponsor introductory remarks on measure. (CR S3742)

March 13, 2003

SenateIntro Referral

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S3742)

March 13, 2003

Floor Debate

16 members

What members said about S. 623 on the floor

9 Republicans7 Democrats
Russell D. Feingold
Sen. Russell D. FeingoldD-WI · Mar 13, 2003

Mr. President, today I introduce a Senate companion to a joint resolution already introduced in the House by Congressman Sherrod Brown of Ohio. This resolution is quite simple. It requires the…

Rick Santorum
Sen. Rick SantorumR-PA · Mar 13, 2003

Mr. President, today, I am pleased to introduce, along with my colleague Senator Miller, the bipartisan Teacher Paperwork Reduction Act of 2003. During the 107th Congress, we were successful in…

Harry Reid
Sen. Harry ReidD-NV · Mar 13, 2003

Mr. President, last Congress, I introduced the Fair Treatment for Precious Metals Investors Act to correct a flawed capital gains tax definition, which includes precious metals investments as…

Jeff Bingaman
Sen. Jeff BingamanD-NM · Mar 13, 2003

Mr. President, I rise today to introduce legislation with Senators Jeffords, Murray, Leahy, and Cantwell entitled the ``Children's Health Equity Act of 2003.'' This bill addresses an inequity that…

Don Young
Rep. Don YoungR-AK · Feb 24, 2004

Mr. Speaker, I rise today to recognize a most distinguished public servant, Mr. David E. Schaffer, Senior Counsel on the Transportation Committee's Aviation Subcommittee. Mr. Schaffer is retiring…

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Susan M. Collins
Sen. Susan M. CollinsR-ME · Mar 13, 2003

Mr. President, I rise today to introduce the Mercury Reduction Act of 2003. I am pleased that my colleagues, Senators Jeffords, Chafee, Kerry, Hutchison, Reed, Lieberman, Voinovich, Dorgan, and Leahy…

John Edwards
Sen. John EdwardsD-NC · Mar 13, 2003

Mr. President, I rise today along with my colleagues Mr. Lautenburg and Mr. Levin to re-introduce the College Fire Prevention Act. This measure would provide Federal matching grants for the…

Joseph I. Lieberman
Sen. Joseph I. LiebermanD-CT · Mar 13, 2003

Mr. President, I rise today to introduce the No Taxation Without Representation Act of 2003 legislation that will right an ongoing injustice experienced by 600,000 American citizens--the citizens of…

Edward M. Kennedy
Sen. Edward M. KennedyD-MA · Mar 13, 2003

Mr. President, it is an honor to join my colleague Senator Grassley today in re-introducing the Family Opportunity Act of--so that once and for all, we can remove the health care barriers for…

Ben Nighthorse Campbell
Sen. Ben Nighthorse CampbellR-CO · Mar 13, 2003

Mr. President, today I am introducing a bill to facilitate the move of the Denver Veterans Affairs Medical Center, DVAMC, from its present site in Denver to the former Fitzsimons Army Medical Center…

Chuck Grassley
Sen. Chuck GrassleyR-IA · Mar 13, 2003

Mr. President, Senator Kennedy and I are happy to announce the introduction of the Family Opportunity Act of 2003, a bill to promote family, work, and opportunity. Every day, across the country,…

Robert F. Bennett
Sen. Robert F. BennettR-UT · Mar 13, 2003

Mr. President, I rise today to introduce the ``Glen Canyon National Recreation Area Boundary Revision Act.'' This legislation will revise the total acreage within the National Recreation Area's, NRA,…

John Warner
Sen. John WarnerR-VA · Mar 13, 2003

Mr. President, today I am introducing legislation to provide some relief for our Nation's retired Federal employees from the severe increases in Federal Employee Health Benefit, FEHB, program…

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John Warner
Sen. John WarnerR-VA · Mar 13, 2003

Mr. President, today I am introducing legislation to provide some relief for our Nation's retired Federal employees from the severe increases in Federal Employee Health Benefit, FEHB, program…

Ted Stevens
Sen. Ted StevensR-AK · Mar 13, 2003

Madam President, on February 1, 2003, the Space Shuttle Columbia was lost during re-entry into Earth's atmosphere. We all mourn that tragic loss. But although our hearts have been filled with sorrow,…

Max Baucus
Sen. Max BaucusD-MT · Mar 13, 2003

Mr. President, I rise today to introduce the U.S.-Russia Trade Act of 2003. This legislation would grant Permanent Normal Trade Relations to Russia. However--and I want to be very clear about this…

Jon Kyl
Sen. Jon KylR-AZ · Mar 13, 2003

Mr. President, I ask unanimous consent that the text of the bill be printed in the Record.

Bill Text

Latest available legislative text

Reading Mode
Latest
Introduced in SenateIssued March 13, 2003
        [Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[S. 623 Introduced in Senate (IS)]

108th CONGRESS
1st Session
S. 623

To amend the Internal Revenue Code of 1986 to allow Federal civilian
and military retirees to pay health insurance premiums on a pretax
basis and to allow a deduction for TRICARE supplemental premiums.

_______________________________________________________________________

IN THE SENATE OF THE UNITED STATES

March 13, 2003

Mr. Warner (for himself and Ms. Collins) introduced the following bill;
which was read twice and referred to the Committee on Finance

_______________________________________________________________________

A BILL

To amend the Internal Revenue Code of 1986 to allow Federal civilian
and military retirees to pay health insurance premiums on a pretax
basis and to allow a deduction for TRICARE supplemental premiums.

Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,

SECTION 1. PRETAX PAYMENT OF HEALTH INSURANCE PREMIUMS BY FEDERAL
CIVILIAN AND MILITARY RETIREES.

(a) In General.--Subsection (g) of section 125 of the Internal
Revenue Code of 1986 (relating to cafeteria plans) is amended by adding
at the end the following new paragraph:
``(5) Health insurance premiums of federal civilian and
military retirees.--
``(A) FEHBP premiums.--Nothing in this section
shall prevent the benefits of this section from being
allowed to an annuitant, as defined in paragraph (3) of
section 8901, title 5, United States Code, with respect
to a choice between the annuity or compensation
referred to in such paragraph and benefits under the
health benefits program established by chapter 89 of
such title 5.
``(B) TRICARE premiums.--Nothing in this section
shall prevent the benefits of this section from being
allowed to an individual receiving retired or retainer
pay by reason of being a member or former member of the
uniformed services of the United States with respect to
a choice between such pay and benefits under the health
benefits programs established by chapter 55 of title
10, United States Code.''
(b) Effective Date.--The amendment made by this section shall apply
to taxable years beginning after the date of the enactment of this Act.

SEC. 2. DEDUCTION FOR TRICARE SUPPLEMENTAL PREMIUMS.

(a) In General.--Part VII of subchapter B of chapter 1 of the
Internal Revenue Code of 1986 (relating to additional itemized
deductions for individuals) is amended by redesignating section 223 as
section 224 and by inserting after section 222 the following new
section:

``SEC. 223. TRICARE SUPPLEMENTAL PREMIUMS OR ENROLLMENT FEES.

``(a) Allowance of Deduction.--In the case of an individual, there
shall be allowed as a deduction the amounts paid during the taxable
year by the taxpayer for insurance purchased as supplemental coverage
to the health benefits programs established by chapter 55 of title 10,
United States Code, for the taxpayer and the taxpayer's spouse and
dependents.
``(b) Coordination With Medical Deduction.--Any amount allowed as a
deduction under subsection (a) shall not be taken into account in
computing the amount allowable to the taxpayer as a deduction under
section 213(a).''
(b) Deduction Allowed Whether or Not Individual Itemizes Other
Deductions.--Subsection (a) of section 62 of such Code is amended by
inserting after paragraph (18) the following new paragraph:
``(19) Tricare supplemental premiums or enrollment fees.--
The deduction allowed by section 223.''
(c) Clerical Amendment.--The table of sections for part VII of
subchapter B of chapter 1 of such Code is amended by striking the last
item and inserting the following new items:

``Sec. 223. TRICARE supplemental premiums
or enrollment fees.
``Sec. 224. Cross reference.''
(d) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after the date of the enactment of
this Act.

SEC. 3. IMPLEMENTATION.

(a) FEHBP Premium Conversion Option for Federal Civilian
Retirees.--The Director of the Office of Personnel Management shall
take such actions as the Director considers necessary so that the
option made possible by section 125(g)(5)(A) of the Internal Revenue
Code of 1986 shall be offered beginning with the first open enrollment
period, afforded under section 8905(g)(1) of title 5, United States
Code, which begins not less than 90 days after the date of the
enactment of this Act.
(b) TRICARE Premium Conversion Option for Military Retirees.--The
Secretary of Defense, after consulting with the other administering
Secretaries (as specified in section 1073 of title 10, United States
Code), shall take such actions as the Secretary considers necessary so
that the option made possible by section 125(g)(5)(B) of the Internal
Revenue Code of 1986 shall be offered beginning with the first open
enrollment period afforded under health benefits programs established
under chapter 55 of such title, which begins not less than 90 days
after the date of the enactment of this Act.
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