I 

118TH CONGRESS 

2D SESSION H. R. 10098 

To amend title XXVII of the Public Health Service Act to extend group 

health plan and health insurance coverage to parents of enrollees if 

such parents are not eligible to enroll in the Medicare or Medicaid 

program. 

IN THE HOUSE OF REPRESENTATIVES 

NOVEMBER 1, 2024 

Ms. VAN DUYNE introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committee on Energy 

and Commerce, 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 title XXVII of the Public Health Service Act 

to extend group health plan and health insurance coverage to parents of enrollees if such parents are not 

eligible to enroll in the Medicare or Medicaid 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 ‘‘Family Plus Health 

5 Care Act of 2024’’. 


ssavage on LAPJG3WLY3PROD with BILLS
2 

•HR 10098 IH

1 SEC. 2. EXTENSION OF COVERAGE TO PARENTS OF EN2 ROLLEES WHO ARE NOT ELIGIBLE TO EN3 ROLL IN THE MEDICARE OR MEDICAID PRO4 GRAM. 

5 (a) EXTENSION OF COVERAGE.—Title XXVII of the 

6 Public Health Service Act (42 U.S.C. 300gg et seq.) is 

7 amended by inserting after section 2714 the following new 

8 section: 

9 ‘‘SEC. 2714A. EXTENSION OF COVERAGE TO PARENTS OF 

10 ENROLLEES WHO ARE NOT ELIGIBLE TO EN11 ROLL IN THE MEDICARE OR MEDICAID PRO12 GRAM. 

13 ‘‘A group health plan or a health insurance issuer of14 fering group or individual health insurance coverage that 

15 provides dependent coverage of children shall extend cov16 erage under such group health plan or such health insur17 ance coverage, at the option of an individual enrolled in 

18 such group health plan or such health insurance coverage, 

19 to a parent of such individual if such parent is not entitled 

20 to benefits under part A, or eligible to enroll under part 

21 B, of title XVIII of the Social Security Act and not eligible 

22 to enroll under a State plan (or waiver of such plan) under 

23 title XIX of such Act.’’. 

24 (b) TAX TREATMENT OF EXPENDITURES FOR

25 HEALTH INSURANCE OF NON-DEPENDENT PARENTS.— 

26 (1) TAX TREATMENT.— 


ssavage on LAPJG3WLY3PROD with BILLS
3 

•HR 10098 IH

1 (A) EXCLUSION OF AMOUNTS EXPENDED

2 FOR MEDICAL CARE.—Section 105(b) of the In3 ternal Revenue Code of 1986 is amended to 

4 read as follows: 

5 ‘‘(b) AMOUNTS EXPENDED FOR MEDICAL CARE.— 

6 ‘‘(1) AMOUNTS.—Except in the case of amounts 

7 attributable to (and not in excess of) deductions al8 lowed under section 213 (relating to medical, etc., 

9 expenses) for any prior taxable year, gross income 

10 does not include amounts referred to in subsection 

11 (a) if such amounts are paid, directly or indirectly, 

12 to the taxpayer to reimburse the taxpayer for ex13 penses incurred by him for the medical care (as de14 fined in section 213(d)) of the taxpayer, his spouse, 

15 his dependents (as defined in section 152, deter16 mined without regard to subsections (b)(1), (b)(2), 

17 and (d)(1)(B) thereof), any child (as defined in sec18 tion 152(f)(1)) of the taxpayer who as of the end of 

19 the taxable year has not attained age 27, and any 

20 parent of the taxpayer who (during the calendar 

21 month in which such amounts are incurred) is not 

22 entitled to benefits under part A, or eligible to enroll 

23 under part B, of title XVIII of the Social Security 

24 Act and not eligible to enroll under a State plan (or 

25 waiver of such plan) under title XIX of such Act. 


ssavage on LAPJG3WLY3PROD with BILLS
4 

•HR 10098 IH

1 Any child to whom section 152(e) applies shall be 

2 treated as a dependent of both parents for purposes 

3 of this subsection. 

4 ‘‘(2) PARENT DEFINED.—For purposes of this 

5 subsection, the term ‘parent’ includes a biological 

6 parent, a stepparent, and a parent by adoption.’’. 

7 (B) SELF-EMPLOYED HEALTH INSURANCE

8 DEDUCTION.—Section 162(l)(1) of such Code is 

9 amended— 

10 (i) in subparagraph (C), by striking 

11 ‘‘and’’ at the end, 

12 (ii) in subparagraph (D), by striking 

13 the period at the end and inserting ‘‘, 

14 and’’, and 

15 (iii) by adding at the end the fol16 lowing new subparagraph: 

17 ‘‘(E) any parent (as defined in section 

18 105(b)(2)) of the taxpayer who, during the cal19 endar month in which such amounts are in20 curred, is not entitled to benefits under part A, 

21 or eligible to enroll under part B, of title XVIII 

22 of the Social Security Act and not eligible to 

23 enroll under a State plan (or waiver of such 

24 plan) under title XIX of such Act.’’. 


ssavage on LAPJG3WLY3PROD with BILLS
5 

•HR 10098 IH

1 (C) COVERAGE UNDER SELF-EMPLOYED

2 DEDUCTION.—Section 162(l)(2)(B) of such 

3 Code is amended by inserting ‘‘or subparagraph 

4 (E)’’ after ‘‘subparagraph (D)’’. 

5 (D) MEDICAL AND OTHER BENEFITS FOR

6 RETIRED EMPLOYEES.—Section 401(h) of such 

7 Code is amended by striking ‘‘age 27.’’ and in8 serting ‘‘age 27 or who is a parent (as defined 

9 in section 105(b)(2)) of a retired employee who 

10 (during the calendar month in which such con11 tributions are made) is not entitled to benefits 

12 under part A, or eligible to enroll under part B, 

13 of title XVIII of the Social Security Act and 

14 not eligible to enroll under a State plan (or 

15 waiver of such plan) under title XIX of such 

16 Act.’’. 

17 (E) TREATMENT OF PARENT AS DEPEND18 ENT FOR PURPOSES OF CERTAIN SICK AND AC19 CIDENT BENEFITS.—Section 501(c)(9) of such 

20 Code is amended by striking the period at the 

21 end and inserting ‘‘or who is a parent (as de22 fined in section 105(b)(2)) of a member who 

23 (during the calendar month in which such pay24 ments are made) is not entitled to benefits 

25 under part A, or eligible to enroll under part B, 


ssavage on LAPJG3WLY3PROD with BILLS
6 

•HR 10098 IH

1 of title XVIII of the Social Security Act and 

2 not eligible to enroll under a State plan (or 

3 waiver of such plan) under title XIX of such 

4 Act.’’. 

5 (2) EFFECTIVE DATE.—The amendments made 

6 by this subsection shall apply to amounts paid or in7 curred after the date of the enactment of this Act. 

Æ 


ssavage on LAPJG3WLY3PROD with BILLS