IB 
Union Calendar No. 106 
115TH CONGRESS 
1ST SESSION H. R. 2372 
[Report No. 115–159] 
To amend the Internal Revenue Code of 1986 to clarify the rules relating 
to veteran health insurance and eligibility for the premium tax credit. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 4, 2017 
Mr. SAM JOHNSON of Texas (for himself, Mr. ROE of Tennessee, Mr. KNIGHT, 
Mr. LAMBORN, Mr. SCHWEIKERT, Mr. BILIRAKIS, Mrs. NOEM, Mr. 
PAULSEN, Mr. MARCHANT, Mr. BISHOP of Michigan, and Ms. JENKINS 
of Kansas) introduced the following bill; which was referred to the Com-
mittee on Ways and Means 
JUNE 2, 2017 
Additional sponsors: Mr. GIBBS, Mr. BABIN, Mr. POSEY, Mr. FRANCIS ROO-
NEY of Florida, Mr. FASO, Mr. WOODALL, Mr. SESSIONS, Mr. DONOVAN, 
Mr. KELLY of Pennsylvania, Mr. MCCAUL, Mr. KING of New York, Mr. 
STIVERS, Mr. PEARCE, Mr. CURBELO of Florida, Mr. BURGESS, Mr. 
FLORES, Mrs. WALORSKI, Mr. NUNES, Mrs. MCMORRIS RODGERS, Mr. 
WESTERMAN, Mrs. BLACK, Mr. ALLEN, Mr. WITTMAN, Mr. ISSA, Mr. 
DENHAM, Mr. RENACCI, Mr. BOST, and Mr. BERGMAN 
JUNE 2, 2017 
Reported with an amendment, committed to the Committee of the Whole 
House on the State of the Union, and ordered to be printed 
[Strike out all after the enacting clause and insert the part printed in italic] 
[For text of introduced bill, see copy of bill as introduced on May 4, 2017] 
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A BILL 
To amend the Internal Revenue Code of 1986 to clarify 
the rules relating to veteran health insurance and eligi-
bility for the premium tax credit. 
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Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Veterans Equal Treat-
ment Ensures Relief and Access Now Act’’ or the ‘‘VET-
ERAN Act’’. 
SEC. 2. CLARIFICATION RELATING TO VETERAN HEALTH IN-
SURANCE AND ELIGIBILITY FOR PREMIUM 
TAX CREDIT. 
(a) AMENDMENT OF PRE-2020 CREDIT.— 
(1) IN GENERAL.—Section 36B(c)(2)(B)(i) of the 
Internal Revenue Code of 1986, prior to any amend-
ment by section 214 of the American Health Care Act 
of 2017, is amended by adding at the end the fol-
lowing: ‘‘For purposes of the preceding sentence, an 
individual shall not be treated as eligible for coverage 
described in section 5000A(f)(1)(A)(v) unless such in-
dividual is enrolled in such coverage.’’. 
(2) EFFECTIVE DATE.—The amendment made by 
this subsection shall apply to taxable years ending 
after December 31, 2013. 
(b) AMENDMENT OF POST-2019 CREDIT.— 
(1) IN GENERAL.—Section 36B(d) of such Code, 
as amended by section 214 of the American Health 
Care Act of 2017 and in effect for months beginning 
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after December 31, 2019, is amended by adding at the 
end the following: 
‘‘For purposes of paragraph (2)(B), an individual shall not 
be treated as eligible for coverage described in section 
5000A(f)(1)(A)(v) unless such individual is enrolled in such 
coverage.’’. 
(2) EFFECTIVE DATE.—The amendment made by 
this subsection is contingent upon the enactment of 
the American Health Care Act of 2017 and shall 
apply (if at all) to months beginning after December 
31, 2019, in taxable years ending after such date. 
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Union Calendar No. 106 
115TH CONGRESS 
1ST SESSION 
H. R. 2372 
[Report No. 115–159] 
A BILL 
To amend the Internal Revenue Code of 1986 to 
clarify the rules relating to veteran health insur-
ance and eligibility for the premium tax credit. 
JUNE 2, 2017 
Reported with an amendment, committed to the Com-
mittee of the Whole House on the State of the Union, 
and ordered to be printed 
VerDate Sep 11 2014 
22:52 Jun 02, 2017
Jkt 069200
PO 00000
Frm 00006
Fmt 6651
Sfmt 6651
E:\BILLS\H2372.RH
H2372
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