I 

113TH CONGRESS 

2D SESSION H. R. 5825 

To amend the Internal Revenue Code of 1986 to prevent foreign diplomats 

from being eligible to receive health insurance premium tax credits and 

health insurance cost-sharing reductions, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

DECEMBER 10, 2014 

Mr. ROYCE (for himself and Mr. CAMP) introduced the following bill; which 

was referred to the Committee on Ways and Means, and in addition to 

the Committees on Energy and Commerce and Foreign Affairs, 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 the Internal Revenue Code of 1986 to prevent 

foreign diplomats from being eligible to receive health 

insurance premium tax credits and health insurance costsharing reductions, and for other purposes. 

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 ‘‘No Healthcare Sub5 sidies for Foreign Diplomats Act of 2014’’. 


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1 SEC. 2. FINDINGS. 

2 The Congress finds the following: 

3 (1) The Patient Protection and Affordable Care 

4 Act (Public Law 111–148) (in this section referred 

5 to as the ‘‘Affordable Care Act’’) established certain 

6 taxpayer-funded subsidies, such as premium tax 

7 credits and cost-sharing reductions, that directly or 

8 indirectly pay portions of the costs of health insur9 ance and services for eligible individuals and house10 holds. 

11 (2) Diplomats of foreign governments and 

12 United Nations staff members who are not citizens 

13 or lawful permanent residents of the United States 

14 do not pay Federal income taxes on their salaries 

15 from those employers. 

16 (3) The Department of State has notified for17 eign missions in the United States, permanent mis18 sions to the United Nations, and the United Nations 

19 Secretariat that ‘‘the benefits of the United States 

20 Affordable Care Act are available’’ to their per21 sonnel. 

22 (4) According to the Department of Health and 

23 Human Services and the Congressional Research 

24 Service, foreign diplomats and United Nations em25 ployees in the United States are currently eligible to 

26 obtain United States taxpayer-funded subsidies 


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1 under the Affordable Care Act, such as premium tax 

2 credits and cost-sharing reductions, on the same 

3 basis as American citizens and lawful permanent 

4 residents. 

5 (5) United States diplomats overseas do not de6 pend on foreign taxpayers for health care coverage, 

7 but rely on United States-based health insurance 

8 plans that provide overseas coverage. 

9 (6) The Department of Health and Human 

10 Services does not currently collect data that would 

11 allow it to identify any foreign diplomats who are 

12 enrolled in a qualified health plan and who may be 

13 receiving premium tax credits or cost-sharing reduc14 tions pursuant to the Affordable Care Act. 

15 (7) The Department of State also does not pos16 sess that data, and has asserted that it is not in17 volved in whatever processes foreign diplomats may 

18 use to obtain benefits funded by the United States 

19 Government. 

20 (8) The Internal Revenue Service does not col21 lect visa information and is not currently able to dis22 cern whether any taxpayer is present in the United 

23 States pursuant to an A (diplomatic) or a G (UN/ 

24 international organization) nonimmigrant visa. 


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1 (9) The Internal Revenue Service also does not 

2 collect data identifying whether a foreign diplomat is 

3 enrolled in a qualified health plan and is receiving 

4 a premium tax credit or cost-sharing reduction pur5 suant to the Affordable Care Act. 

6 SEC. 3. SENSE OF CONGRESS. 

7 It is the sense of Congress that— 

8 (1) foreign diplomats should be allowed to pur9 chase health insurance coverage in the United 

10 States, but the cost of that coverage should be borne 

11 by their sending States; and 

12 (2) United States taxpayers should not sub13 sidize the health insurance expenses of foreign dip14 lomats. 

15 SEC. 4. FOREIGN DIPLOMATS INELIGIBLE TO RECEIVE 

16 HEALTH INSURANCE PREMIUM TAX CREDITS 

17 AND HEALTH INSURANCE COST-SHARING RE18 DUCTIONS. 

19 (a) DENIAL OF ELIGIBILITY.— 

20 (1) FOR HEALTH INSURANCE PREMIUM TAX

21 CREDITS.—Section 36B of the Internal Revenue 

22 Code of 1986 is amended— 

23 (A) by redesignating subsection (g) as sub24 section (h); and 


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1 (B) by inserting after subsection (f) the 

2 following new subsection: 

3 ‘‘(g) DENIAL OF CREDIT TO FOREIGN DIPLOMATS.— 

4 ‘‘(1) IN GENERAL.—No credit shall be allowed 

5 under this section to any individual for any month 

6 during any portion of which such individual is a for7 eign diplomat. 

8 ‘‘(2) FOREIGN DIPLOMAT.—For purposes of 

9 this subsection, the term ‘foreign diplomat’ means 

10 an alien admitted to the United States as a non11 immigrant under section 101(a)(15)(A) or section 

12 101(a)(15)(G) of the Immigration and Nationality 

13 Act.’’. 

14 (2) FOR COST-SHARING REDUCTIONS.—For de15 nial of cost sharing reductions to individuals ineli16 gible for the premium tax credit under section 36B 

17 of the Internal Revenue Code of 1986, see section 

18 1402(f)(2) of the Patient Protection and Affordable 

19 Care Act (42 U.S.C. 18071(f)(2)). 

20 (3) EFFECTIVE DATE.—The amendment made 

21 by paragraph (1) shall apply to foreign diplomats for 

22 months beginning more than 30 days after the date 

23 of the enactment of this Act, in taxable years ending 

24 after such date, regardless of whether the diplomat 

25 may have been determined eligible for a premium 


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1 tax credit or cost-sharing reduction (or advance pay2 ment with respect to such credit or reduction) before 

3 such date of enactment. 

4 (4) INFORMATION COORDINATION FOR TIMELY

5 IMPLEMENTATION.—The Secretary of State shall co6 ordinate with, and provide such information to, the 

7 Secretaries of Homeland Security and of Health and 

8 Human Services regarding individuals in the status 

9 of a foreign diplomat (described in section 36B(g)(2) 

10 of the Internal Revenue Code of 1986, as inserted 

11 by paragraph (1)) as may be necessary— 

12 (A) to apply the amendment made by 

13 paragraph (1) and the provisions of paragraph 

14 (2) on a timely process, including applying such 

15 amendment in the case of an individual who has 

16 been determined eligible for a premium tax 

17 credit or cost-sharing reduction (or an advance 

18 payment thereof) before the date of the enact19 ment of this Act; and 

20 (B) to provide information to the Secretary 

21 of Health and Human Services for the reports 

22 to Congress under subsection (b)(1). 

23 (b) REPORTS TO CONGRESS.— 

24 (1) IN GENERAL.—Not later than 60 days after 

25 the date of the enactment of this Act, and every 180 


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1 days thereafter, subject to paragraph (3), the Sec2 retary of Health and Human Services shall submit 

3 to the appropriate committees of Congress (as de4 fined in paragraph (2)) a written report on the im5 plementation of this section. Each such report shall 

6 include— 

7 (A) the number of foreign diplomats listed 

8 in the information received by such Secretary 

9 under subsection (a)(4)(B) with respect to 

10 whom an advance determination of eligibility 

11 was still in effect under section 1412 of the Pa12 tient Protection and Affordable Care Act (42 

13 U.S.C. 18082) as of the most recent date of the 

14 receipt of such information by such Secretary; 

15 and 

16 (B) the number of such advance deter17 minations which were revoked at the time of the 

18 submission of such written report to Congress. 

19 (2) APPROPRIATE COMMITTEES OF CON20 GRESS.—For purposes of this subsection, the term 

21 ‘‘appropriate committees of Congress’’ means the 

22 Committees on Foreign Relations, Finance, and 

23 Health, Education, Labor, and Pensions of the Sen24 ate and the Committees on Foreign Affairs, Ways 


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1 and Means, and Energy and Commerce of the House 

2 of Representatives. 

3 (3) TERMINATION.—No report shall be required 

4 to be submitted under this subsection after the sec5 ond consecutive report in which the number required 

6 to be included in such report under paragraph 

7 (1)(A) is zero. 

8 (c) NOTICE TO GOVERNMENTS AND INTERNATIONAL

9 ORGANIZATIONS.—Not later than 30 days after the date 

10 of the enactment of this Act, the Secretary of State shall 

11 notify all foreign missions in the United States, permanent 

12 missions to the United Nations, and the United Nations 

13 Secretariat, that premium tax credits under section 36B 

14 of the Internal Revenue Code of 1986 and cost-sharing 

15 reductions under section 1402 of the Patient Protection 

16 and Affordable Care Act are not available to any of their 

17 personnel who have the status in the United States as a 

18 nonimmigrant under section 101(a)(15)(A) or 

19 101(a)(15)(G) of the Immigration and Nationality Act (8 

20 U.S.C. 1101(a)(15)(A), 1101(a)(15)(G)). 

Æ 


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