# Tax Parity for Health Plan Beneficiaries Act

The Tax Parity for Health Plan Beneficiaries Act (S. 1171 and H.R. 2088) is a bill in the 112th Congress that would equalize tax treatment for employer-provided health coverage for domestic partners and other non-spouse, non-dependent beneficiaries."

## Previous versions of the bill

Previous versions of the bill were introduced in the 108th, 109th, 110th, and 111th Congresses. In each case, the bill never made it out of committee.
The 110th Congress version was introduced as S. 1556 and H.R. 1820 on June 6, 2007. The Senate sponsor was Gordon Smith (R-OR), with 10 cosponsors; in the House, the sponsor was Jim McDermott (D-WA).
The 111th Congress version, the Tax Equity for Domestic Partner and Health Plan Beneficiaries Act, was supported by over 75 major U.S. employers that had joined the Business Coalition for Benefits Tax Equity. The bill was incorporated into the Affordable Health Care for America Act. However, it was removed from the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010, the health care reform acts that were passed by the House and Senate then signed into law by President Obama.

## Legislative history

| Congress | Short title | Bill number(s) | Date introduced | Sponsor(s) | # of cosponsors | Latest status |
| 113th Congress | Tax Parity for Health Plan Beneficiaries Act of 2013 | S. 728 | April 15, 2013 | Sen. Charles E. Schumer (D-NY) | 9 | Referred to the Senate Committee on Finance |
| 113th Congress | Tax Parity for Health Plan Beneficiaries Act of 2013 | H.R. 2499 | June 25, 2013 | Rep. Jim McDermott (D-WA) | 34 | Referred to the House Committee on Ways and Means Subcommittee on Health |
| 112th Congress | Tax Parity for Health Plan Beneficiaries Act of 2011 | S. 1171 | June 9, 2011 | Sen. Charles E. Schumer (D-NY) | 19 | Died in the Senate Committee on Finance |
| 112th Congress | Tax Parity for Health Plan Beneficiaries Act of 2011 | H.R. 2088 | June 2, 2011 | Rep. Jim McDermott (D-WA) | 74 | Died in the House Committee on Ways and Means Subcommittee on Health |
| 111th Congress | Tax Equity for Health Plan Beneficiaries Act of 2009 | S. 1153 | May 21, 2009 | Sen. Charles E. Schumer (D-NY) | 23 | Died in the Senate Committee on Finance |
| 111th Congress | Tax Equity for Health Plan Beneficiaries Act of 2009 | H.R. 2625 | June 2, 2009 | Rep. Jim McDermott (D-WA) | 133 | Died in the House Committee on Ways and Means |
| 110th Congress | Tax Equity for Domestic Partner and Health Plan Beneficiaries Act | S. 1556 | June 6, 2007 | Sen. Gordon H. Smith (R-OR) | 25 | Died in the Senate Committee on Finance |
| 110th Congress | Tax Equity for Domestic Partner and Health Plan Beneficiaries Act | H.R. 1820 | March 29, 2007 | Rep. Jim McDermott (D-WA) | 119 | Died in the House Committee on Ways and Means |
| 109th Congress | Domestic Partner Health Benefits Equity Act | S. 1360 | June 30, 2005 | Sen. Gordon H. Smith (R-OR) | 12 | Died in the Senate Committee on Finance |
| 108th Congress | Domestic Partner Health Benefits Equity Act | S. 1702 | October 2, 2003 | Sen. Gordon H. Smith (R-OR) | 9 | Died in the Senate Committee on Finance |