S. 3148

A bill to amend the Internal Revenue Code of 1986 to provide for the treatment of Department of Defense health coverage as minimal essential coverage.

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II

111th CONGRESS

2d Session

S. 3148

IN THE SENATE OF THE UNITED STATES

March 22 (legislative day, March 19), 2010

Mr. Webb 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 provide for the treatment of Department of Defense health coverage as minimal essential coverage.

1.

Treatment of Department of Defense health coverage as minimal essential coverage

(a)

In general

Section 5000A(f)(1) of the Internal Revenue Code of 1986, as added by section 1501(b) of the Patient Protection and Affordable Care Act, is amended—

(1)

by striking clause (iv) and inserting the following new clause:

(iv)

medical coverage under chapter 55 of title 10, United States Code, including coverage under the TRICARE program;

;

(2)

by striking or at the end of clause (v);

(3)

by striking the period at the end of clause (vi) and inserting ; or; and

(4)

by inserting after clause (vi) the following new clause:

(vii)

the Nonappropriated Fund Health Benefits Program of the Department of Defense, established under section 349 of the National Defense Authorization Act for Fiscal Year 1995 (Public Law 103–337; 10 U.S.C. 1587 note).

.

(b)

Effective date

The amendments made by this section shall take effect as if included in section 1501(b) of the Patient Protection and Affordable Care Act and shall be executed immediately after the amendments made by such section 1501(b).