No Healthcare Subsidies for Foreign Diplomats Act of 2014

Summary: No Healthcare Subsidies for Foreign Diplomats Act of 2014 - Amends the Internal Revenue Code to deny a tax credit for the cost of health insurance premiums and health insurance cost-sharing reductions under the Patient Protection and Affordable Care Act&nbsp;to foreign diplomats. Requires the Secretary of State to notify all foreign missions in the United States, permanent missions to the United Nations, and the United Nations Secretariat that health insurance premium tax credits and cost-sharing reductions are not available for their foreign personnel with nonimmigrant status under the Immigration and Nationality Act. 

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``No Healthcare Subsidies for Foreign 
Diplomats Act of 2014''.

SEC. 2. FINDINGS.

    The Congress finds the following:
            (1) The Patient Protection and Affordable Care Act (Public 
        Law 111-148) (in this section referred to as the ``Affordable 
        Care Act'') established certain taxpayer-funded subsidies, such 
        as premium tax credits and cost-sharing reductions, that 
        directly or indirectly pay portions of the costs of health 
        insurance and services for eligible individuals and households.
            (2) Diplomats of foreign governments and United Nations 
        staff members who are not citizens or lawful permanent 
        residents of the United States do not pay Federal income taxes 
        on their salaries from those employers.
            (3) The Department of State has notified foreign missions 
        in the United States, permanent missions to the United Nations, 
        and the United Nations Secretariat that ``the benefits of the 
        United States Affordable Care Act are available'' to their 
        personnel.
            (4) According to the Department of Health and Human 
        Services and the Congressional Research Service, foreign 
        diplomats and United Nations employees in the United States are 
        currently eligible to obtain United States taxpayer-funded 
        subsidies under the Affordable Care Act, such as premium tax 
        credits and cost-sharing reductions, on the same basis as 
        American citizens and lawful permanent residents.
            (5) United States diplomats overseas do not depend on 
        foreign taxpayers for health care coverage, but rely on United 
        States-based health insurance plans that provide overseas 
        coverage.
            (6) The Department of Health and Human Services does not 
        currently collect data that would allow it to identify any 
        foreign diplomats who are enrolled in a qualified health plan 
        and who may be receiving premium tax credits or cost-sharing 
        reductions pursuant to the Affordable Care Act.
            (7) The Department of State also does not possess that 
        data, and has asserted that it is not involved in whatever 
        processes foreign diplomats may use to obtain benefits funded 
        by the United States Government.
            (8) The Internal Revenue Service does not collect visa 
        information and is not currently able to discern whether any 
        taxpayer is present in the United States pursuant to an A 
        (diplomatic) or a G (UN/international organization) 
        nonimmigrant visa.
            (9) The Internal Revenue Service also does not collect data 
        identifying whether a foreign diplomat is enrolled in a 
        qualified health plan and is receiving a premium tax credit or 
        cost-sharing reduction pursuant to the Affordable Care Act.

SEC. 3. SENSE OF CONGRESS.

    It is the sense of Congress that--
            (1) foreign diplomats should be allowed to purchase health 
        insurance coverage in the United States, but the cost of that 
        coverage should be borne by their sending States; and
            (2) United States taxpayers should not subsidize the health 
        insurance expenses of foreign diplomats.

SEC. 4. FOREIGN DIPLOMATS INELIGIBLE TO RECEIVE HEALTH INSURANCE 
              PREMIUM TAX CREDITS AND HEALTH INSURANCE COST-SHARING 
              REDUCTIONS.

    (a) Denial of Eligibility.--
            (1) For health insurance premium tax credits.--Section 36B 
        of the Internal Revenue Code of 1986 is amended--
                    (A) by redesignating subsection (g) as subsection 
                (h); and
                    (B) by inserting after subsection (f) the following 
                new subsection:
    ``(g) Denial of Credit to Foreign Diplomats.--
            ``(1) In general.--No credit shall be allowed under this 
        section to any individual for any month during any portion of 
        which such individual is a foreign diplomat.
            ``(2) Foreign diplomat.--For purposes of this subsection, 
        the term `foreign diplomat' means an alien admitted to the 
        United States as a nonimmigrant under section 101(a)(15)(A) or 
        section 101(a)(15)(G) of the Immigration and Nationality 
        Act.''.
            (2) For cost-sharing reductions.--For denial of cost 
        sharing reductions to individuals ineligible for the premium 
        tax credit under section 36B of the Internal Revenue Code of 
        1986, see section 1402(f)(2) of the Patient Protection and 
        Affordable Care Act (42 U.S.C. 18071(f)(2)).
            (3) Effective date.--The amendment made by paragraph (1) 
        shall apply to foreign diplomats for months beginning more than 
        30 days after the date of the enactment of this Act, in taxable 
        years ending after such date, regardless of whether the 
        diplomat may have been determined eligible for a premium tax 
        credit or cost-sharing reduction (or advance payment with 
        respect to such credit or reduction) before such date of 
        enactment.
            (4) Information coordination for timely implementation.--
        The Secretary of State shall coordinate with, and provide such 
        information to, the Secretaries of Homeland Security and of 
        Health and Human Services regarding individuals in the status 
        of a foreign diplomat (described in section 36B(g)(2) of the 
        Internal Revenue Code of 1986, as inserted by paragraph (1)) as 
        may be necessary--
                    (A) to apply the amendment made by paragraph (1) 
                and the provisions of paragraph (2) on a timely 
                process, including applying such amendment in the case 
                of an individual who has been determined eligible for a 
                premium tax credit or cost-sharing reduction (or an 
                advance payment thereof) before the date of the 
                enactment of this Act; and
                    (B) to provide information to the Secretary of 
                Health and Human Services for the reports to Congress 
                under subsection (b)(1).
    (b) Reports to Congress.--
            (1) In general.--Not later than 60 days after the date of 
        the enactment of this Act, and every 180 days thereafter, 
        subject to paragraph (3), the Secretary of Health and Human 
        Services shall submit to the appropriate committees of Congress 
        (as defined in paragraph (2)) a written report on the 
        implementation of this section. Each such report shall 
        include--
                    (A) the number of foreign diplomats listed in the 
                information received by such Secretary under subsection 
                (a)(4)(B) with respect to whom an advance determination 
                of eligibility was still in effect under section 1412 
                of the Patient Protection and Affordable Care Act (42 
                U.S.C. 18082) as of the most recent date of the receipt 
                of such information by such Secretary; and
                    (B) the number of such advance determinations which 
                were revoked at the time of the submission of such 
                written report to Congress.
            (2) Appropriate committees of congress.--For purposes of 
        this subsection, the term ``appropriate committees of 
        Congress'' means the Committees on Foreign Relations, Finance, 
        and Health, Education, Labor, and Pensions of the Senate and 
        the Committees on Foreign Affairs, Ways and Means, and Energy 
        and Commerce of the House of Representatives.
            (3) Termination.--No report shall be required to be 
        submitted under this subsection after the second consecutive 
        report in which the number required to be included in such 
        report under paragraph (1)(A) is zero.
    (c) Notice to Governments and International Organizations.--Not 
later than 30 days after the date of the enactment of this Act, the 
Secretary of State shall notify all foreign missions in the United 
States, permanent missions to the United Nations, and the United 
Nations Secretariat, that premium tax credits under section 36B of the 
Internal Revenue Code of 1986 and cost-sharing reductions under section 
1402 of the Patient Protection and Affordable Care Act are not 
available to any of their personnel who have the status in the United 
States as a nonimmigrant under section 101(a)(15)(A) or 101(a)(15)(G) 
of the Immigration and Nationality Act (8 U.S.C. 1101(a)(15)(A), 
1101(a)(15)(G)).