H.R. 994House109th Congress (2005-2007)In Committee

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.

Sponsored by Tom DavisRep. Tom Davis (R-VA)
Introduced March 1, 2005

Legislative Activity

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6 earlier actions
HouseCommittee Latest Action

Ordered to be Reported by Voice Vote.

June 16, 2005

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HouseIntro Referral

Introduced in House

March 1, 2005

HouseIntro Referral

Referred to the Committee on Ways and Means, and in addition to the Committees on Government Reform, and Armed Services, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

March 1, 2005

HouseCommittee

Referred to the Subcommittee on Federal Workforce and Agency Organization.

March 1, 2005

HouseCommittee

Subcommittee Consideration and Mark-up Session Held.

May 17, 2005

HouseCommittee

Forwarded by Subcommittee to Full Committee by Unanimous Consent.

May 17, 2005

HouseCommittee

Committee Consideration and Mark-up Session Held.

June 16, 2005

HouseCommittee

Ordered to be Reported by Voice Vote.

June 16, 2005

Floor Debate

24 members

What members said about H.R. 994 on the floor

10 Republicans14 Democrats
Sheila Jackson Lee
Rep. Sheila Jackson LeeD-TX-18 · Sep 13, 2006

Mr. Speaker, I thank the distinguished ranking member and my colleagues who are here. There is not a single heart of a Member of this body that I would challenge on the basis of their commitment,…

Peter T. King
Rep. Peter T. KingR-NY-3 · Sep 13, 2006

Mr. Speaker, as the designee of the majority leader and pursuant to H. Res. 996, I call up the resolution (H. Res. 994) expressing the sense of the House of Representatives on the fifth anniversary…

Jane Harman
Rep. Jane HarmanD-CA-36 · Sep 13, 2006

Mr. Speaker, I reserve my time. Mr. Speaker, I yield myself such time as I may consume. Mr. Speaker, nothing we say today can erase the pain that America felt on September 11, 2001. No resolution we…

C. W. Bill Young
Rep. C. W. Bill YoungR-FL-10 · Sep 13, 2006

Mr. Speaker, I rise in support of House Resolution 994 Mr. Speaker, I rise in strong support of House Resolution 994, legislation that recognizes September 11th as a national day of mourning and…

Nancy Pelosi
Rep. Nancy PelosiD-CA-8 · Sep 13, 2006

Mr. Speaker, I thank the gentleman for yielding. Mr. Speaker, 5 years ago on Monday, on the day the terrorists attacked our Nation, Members of Congress gathered on the steps of the Capitol and sang…

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Peter Hoekstra
Rep. Peter HoekstraR-MI-2 · Sep 13, 2006

Mr. Speaker, I yield myself such time as I may consume. Mr. Speaker, I look forward to roughly the next hour of time that we will spend here on the floor, myself and our ranking member and the…

Peter A. DeFazio
Rep. Peter A. DeFazioD-OR-4 · Sep 13, 2006

Mr. Speaker, I rise today to discuss H. Res. 994, legislation commemorating the fifth anniversary of the September 11, 2001, terrorist attacks against our country. I remember September 11, 2001,…

Daniel E. Lungren
Rep. Daniel E. LungrenR-CA-3 · Sep 13, 2006

Mr. Speaker, I thank the chairman for yielding. Mr. Speaker, like many, I was affected by 9/11. As a matter of fact, that is the reason I decided to return to public service and sought an opportunity…

John A. Boehner
Rep. John A. BoehnerR-OH-8 · Sep 13, 2006

Mr. Speaker, let me thank my colleague from California for yielding the time, and today, the people's House has taken up legislation marking the 5-year anniversary of the terror attacks of September…

Bennie G. Thompson
Rep. Bennie G. ThompsonD-MS-2 · Sep 13, 2006

Mr. Speaker, I yield myself such time as I may consume. Mr. Speaker, I rise today in honor of all those whose lives were affected by September 11, 2001. I rise in memory of those who lost their lives…

Jerrold Nadler
Rep. Jerrold NadlerD-NY-8 · Sep 13, 2006

Mr. Speaker, it is altogether fitting that we adopt the resolution commemorating the fifth anniversary of the terrorist attacks against the United States and specifically against the World Trade…

Henry J. Hyde
Rep. Henry J. HydeR-IL-6 · Sep 13, 2006

Mr. Speaker, I yield myself such time as I may consume. It has been 5 years since the world watched the impossible happen, and yet it is difficult to believe that the days and months have passed so…

John Conyers, Jr.
Rep. John Conyers, Jr.D-MI-14 · Sep 13, 2006

Mr. Speaker, I yield myself such time as I may consume. Mr. Speaker, and ladies and gentlemen of the House, 5 years have passed since the tragedy of 9/11; September 11, 2001, when the whole country…

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Tom Lantos
Rep. Tom LantosD-CA-12 · Sep 13, 2006

Mr. Speaker, I reserve the balance of my time. Mr. Speaker, I yield myself such time as I may consume, and let me first commend my dear friend from Illinois, the distinguished chairman of our…

Curt Weldon
Rep. Curt WeldonR-PA-7 · Sep 13, 2006

Mr. Speaker, I thank my distinguished leader for yielding the time. I rise in support of this legislation. Mr. Speaker, I was at the site of 9/11, but the first time I was there in 1993, and I went…

Maurice D. Hinchey
Rep. Maurice D. HincheyD-NY-22 · Sep 13, 2006

Mr. Speaker, I want to express my appreciation to my dear friend and colleague, the chairman of the Judiciary Committee, for providing us with this opportunity to speak. Five years and 2 days after…

Dave Weldon
Rep. Dave WeldonR-FL-15 · Sep 13, 2006

Mr. Speaker, I stand in strong support of this resolution. It is critical that we, as a Nation, remember what took place on September 11, 2001--a day when we ``woke up'' to the fact that we were in a…

Ron Kind
Rep. Ron KindD-WI-3 · Sep 13, 2006

Mr. Speaker, I rise today in support of House Resolution 994, ``expressing the sense of the House of Representatives on the fifth anniversary of the terrorist attacks launched against the United…

Steny H. Hoyer
Rep. Steny H. HoyerD-MD-5 · Sep 13, 2006

Mr. Speaker, our commemoration of September 11 is a solemn occasion. It is a day of remembrance and a day of resolve. We remember those, Mr. Speaker, who perished or were injured 5 years ago in New…

Jack Kingston
Rep. Jack KingstonR-GA-1 · Sep 13, 2006

I thank the gentleman for yielding, and I wanted to say that there have been a lot of steps we have taken since 9/11. Many of these steps have been taken against the Democrat leadership's will. I…

Carolyn B. Maloney
Rep. Carolyn B. MaloneyD-NY-14 · Sep 13, 2006

Mr. Speaker, I thank the gentleman for yielding. Mr. Speaker, I almost didn't want to talk about this, it is so painful for many of us to remember those tragic days and those tragic events. Monday…

Tom Davis
Rep. Tom DavisR-VA-11 · Sep 13, 2006

Mr. Speaker, remembrance is a solemn obligation, a duty owed by every obligation to those whose honor, love and sacrifice light our way today. To the 2,996 souls who perished on September 11, we owe…

Xavier Becerra
Rep. Xavier BecerraD-CA-31 · Sep 13, 2006

I thank the gentleman for yielding. Mr. Speaker, House Resolution 994 was our opportunity in this House for the Members of the House of Representatives to speak, not as Republicans, not as Democrats,…

John F. Tierney
Rep. John F. TierneyD-MA-6 · Sep 13, 2006

Mr. Speaker, I thank my colleague from California. Mr. Speaker, many Members recently voted against the previous question on the rule. We did so because we wanted a substitute, a resolution that…

Bill Text

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Introduced in HouseIssued March 1, 2005

I

109th CONGRESS

1st Session

H. R. 994

IN THE HOUSE OF REPRESENTATIVES

March 1, 2005

Mr. Tom Davis of Virginia (for himself, Mr. Porter, Mr. Waxman, Mr. Davis of Illinois, Mr. Moran of Virginia, Mr. Hoyer, Mr. Van Hollen, Mr. Wolf, Ms. Norton, Mrs. Jo Ann Davis of Virginia, Mr. Coble, Mr. Kolbe, and Mr. Wynn) introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committees on Government Reform and Armed Services, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned

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.

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 of 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.

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 224 as section 225 and by inserting after section 223 the following new section:

224.

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 before the last sentence at the end the following new paragraph:

(21)

TRICARE supplemental premiums or enrollment fees

The deduction allowed by section 224.

.

(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. 224. TRICARE supplemental premiums or enrollment fees

Sec. 225. 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.

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 chapter 89 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.