I 

108TH CONGRESS 

1ST SESSION H. R. 1999

To amend the Internal Revenue Code of 1986 to expand the availability 

of the refundable tax credit for health insurance costs of eligible individuals and to extend the steel import licensing and monitoring program. 

IN THE HOUSE OF REPRESENTATIVES 

MAY 7, 2003

Mr. VISCLOSKY (for himself, Mr. ENGLISH, Mr. QUINN, Mr. KUCINICH, Mr. 

MURTHA, Mr. NEY, Mr. CARDIN, Mr. OBERSTAR, Mr. BROWN of Ohio, 

Mr. MOLLOHAN, Mr. LAHOOD, Mrs. JONES of Ohio, Ms. HART, Mr. 

STUPAK, Mr. STRICKLAND, Mr. LEVIN, Mr. DINGELL, Mr. DOYLE, Mr. 

RANGEL, Mr. RAHALL, Mr. LEWIS of Georgia, Mr. SPRATT, Ms. KAPTUR, 

Mr. DAVIS of Illinois, Mr. SHIMKUS, Mr. JACKSON of Illinois, Mr. 

COSTELLO, Mr. LYNCH, Mr. MATSUI, Mr. HINCHEY, Mr. FROST, Mr. 

MCGOVERN, Mr. KENNEDY of Rhode Island, Mr. GRIJALVA, Mr. 

HOLDEN, Mr. TOWNS, Mr. THOMPSON of California, Mr. RYAN of Ohio, 

Mr. ISRAEL, Mr. ABERCROMBIE, Mr. WYNN, Mr. CONYERS, Ms. CORRINE

BROWN of Florida, Mr. CUMMINGS, Ms. HOOLEY of Oregon, Ms. 

MILLENDER-MCDONALD, Mr. PALLONE, Mr. RUPPERSBERGER, Mr. 

SANDERS, Mr. OLVER, Mr. BACA, Mr. LANGEVIN, Mr. MCNULTY, Mr. 

ENGEL, Ms. NORTON, Ms. BERKLEY, Mr. GREEN of Texas, Mrs. 

CHRISTENSEN, Mr. MATHESON, Ms. CARSON of Indiana, Mr. MICHAUD, 

Mr. KILDEE, Mr. REYES, Ms. MCCARTHY of Missouri, Mr. ALLEN, Ms. 

WOOLSEY, Mr. EVANS, Mr. CRAMER, Mr. FILNER, Ms. ROYBAL-ALLARD, 

Mr. GUTIERREZ, Ms. BALDWIN, Mr. BISHOP of Georgia, Mr. PAYNE, Ms. 

KILPATRICK, and Mr. THOMPSON of Mississippi) introduced the following 

bill; which was referred to the Committee on Ways and Means 

A BILL

To amend the Internal Revenue Code of 1986 to expand 

the availability of the refundable tax credit for health 
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insurance costs of eligible individuals and to extend the 

steel import licensing and monitoring program.

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled,

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Health Care Tax Cred5 it Enhancement for Workers and Steel Security Act of 

6 2003’’. 

7 SEC. 2. HEALTH CARE TAX CREDIT ENHANCEMENT. 

8 (a) DECREASE IN AGE ELIGIBILITY REQUIRE9 MENT.—Subparagraph (A) of section 35(c)(4) of the In10 ternal Revenue Code of 1986 (defining eligible PBGC pen11 sion recipient) is amended by striking ‘‘age 55’’ and in12 serting ‘‘age 50’’. 

13 (b) REPEAL OF 3-MONTH REQUIREMENT OF EXIST14 ING COVERAGE.—Clause (i) of section 35(e)(2)(B) of such 

15 Code (defining qualifying individual) is amended by strik16 ing ‘‘9801(c)’’ and inserting ‘‘9801(c) (prior to the em17 ployment separation necessary to attain the status of an 

18 eligible individual)’’. 

19 (c) ELIGIBILITY OF SPOUSE OF CERTAIN INDIVID20 UALS ENTITLED TO MEDICARE.—Subsection (b) of sec21 tion 35 of such Code (defining eligible coverage month) 

22 is amended by adding at the end the following: 

23 ‘‘(3) SPECIAL RULE FOR SPOUSE OF INDI24 VIDUAL ENTITLED TO MEDICARE.—Any month 
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1 which would be an eligible coverage month with re2 spect to a taxpayer (determined without regard to 

3 subsection (f)(2)(A)) shall be an eligible coverage 

4 month for any spouse of such taxpayer.’’. 

5 (d) EFFECTIVE DATE.—The amendments made by 

6 this section shall apply as if included in the amendments 

7 made by section 201 of the Trade Adjustment Assistance 

8 Reform Act of 2002.

9 SEC. 3. MAINTENANCE OF STEEL IMPORT LICENSING AND 

10 MONITORING PROGRAM. 

11 (a) MAINTENANCE OF PROGRAM.—The steel import 

12 licensing and monitoring program established by the Sec13 retary of the Treasury and the Secretary of Commerce 

14 pursuant to the Memorandum signed by the President on 

15 March 5, 2002 (67 Fed. Reg. 10593 through 10597) (pur16 suant to the authority of the President under section 

17 203(g) of the Trade Act of 1974), shall, notwithstanding 

18 any other action taken by the President under section 203 

19 of the Trade Act of 1974 concerning the steel products 

20 described in the Memorandum, remain in effect until not 

21 later than March 6, 2010. In carrying out the program 

22 in accordance with the preceding sentence, the Secretary 

23 of the Treasury and the Secretary of Commerce shall ex24 pand the program to include all iron and steel, and all 
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1 articles of iron or steel, described in chapters 72 and 73 

2 of the Harmonized Tariff Schedule of the United States. 

3 (b) ADDITIONAL AUTHORITY.—The Secretary of the 

4 Treasury and the Secretary of Commerce are hereby au5 thorized and directed to take such actions as are necessary 

6 to maintain or expand as necessary and appropriate the 

7 operation of the program described in subsection (a).

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