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[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[S. 12 Introduced in Senate (IS)]

114th CONGRESS
  1st Session
                                 S. 12

  To amend the Internal Revenue Code of 1986 to exempt employees with 
health coverage under TRICARE or the Veterans Administration from being 
 taken into account for purposes of determining the employers to which 
     the employer mandate applies under the Patient Protection and 
                          Affordable Care Act.

_______________________________________________________________________

                   IN THE SENATE OF THE UNITED STATES

                            January 6, 2015

Mr. Blunt (for himself, Ms. Ayotte, Mr. Boozman, Mr. Burr, Mr. Cochran, 
 Ms. Collins, Mr. Cornyn, Mr. Enzi, Mrs. Fischer, Mr. Hatch, Mr. Kirk, 
  Mr. McCain, Mr. Moran, Ms. Murkowski, Mr. Portman, Mr. Roberts, Mr. 
 Scott, Mr. Thune, Mr. Toomey, Mr. Inhofe, Mr. Vitter, and Mr. Hoeven) 
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 exempt employees with 
health coverage under TRICARE or the Veterans Administration from being 
 taken into account for purposes of determining the employers to which 
     the employer mandate applies under the Patient Protection and 
                          Affordable Care Act.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Hire More Heroes Act of 2015''.

SEC. 2. EMPLOYEES WITH HEALTH COVERAGE UNDER TRICARE OR THE VETERANS 
              ADMINISTRATION NOT TAKEN INTO ACCOUNT IN DETERMINING 
              EMPLOYERS TO WHICH THE EMPLOYER MANDATE APPLIES UNDER 
              PATIENT PROTECTION AND AFFORDABLE CARE ACT.

    (a) In General.--Section 4980H(c)(2) of the Internal Revenue Code 
of 1986 is amended by adding at the end the following:
                    ``(F) Exemption for health coverage under tricare 
                or the veterans administration.--Solely for purposes of 
                determining whether an employer is an applicable large 
                employer under this paragraph for any month, an 
                individual shall not be taken into account as an 
                employee for such month if such individual has medical 
                coverage for such month under--
                            ``(i) chapter 55 of title 10, United States 
                        Code, including coverage under the TRICARE 
                        program, or
                            ``(ii) under a health care program under 
                        chapter 17 or 18 of title 38, United States 
                        Code, as determined by the Secretary of 
                        Veterans Affairs, in coordination with the 
                        Secretary of Health and Human Services and the 
                        Secretary.''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to months beginning after December 31, 2013.
                                 <all>
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