I 
114TH CONGRESS 
1ST SESSION H. R. 1368 
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 
MARCH 16, 2015 
Mr. ROYCE (for himself, Mr. RYAN of Wisconsin, Mr. RIBBLE, Mr. SALMON, 
Mr. PERRY, Mr. CHAFFETZ, Mr. BLUM, and Mr. ISSA) 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 jurisdic-
tion 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 cost- 
sharing reductions, and for other purposes. 
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 ‘‘No Healthcare Sub-
sidies for Foreign Diplomats Act of 2015’’. 
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SEC. 2. FINDINGS. 
The Congress finds the following: 
(1) The Patient Protection and Affordable Care 
Act (Public Law 111–148) (in this section referred 
to as the ‘‘Affordable Care Act’’) established certain 
taxpayer-funded subsidies, such as premium tax 
credits and cost-sharing reductions, that directly or 
indirectly pay portions of the costs of health insur-
ance and services for eligible individuals and house-
holds. 
(2) Diplomats of foreign governments and 
United Nations staff members who are not citizens 
or lawful permanent residents of the United States 
do not pay Federal income taxes on their salaries 
from those employers. 
(3) The Department of State has notified for-
eign missions in the United States, permanent mis-
sions to the United Nations, and the United Nations 
Secretariat that ‘‘the benefits of the United States 
Affordable Care Act are available’’ to their per-
sonnel. 
(4) According to the Department of Health and 
Human Services and the Congressional Research 
Service, foreign diplomats and United Nations em-
ployees in the United States are currently eligible to 
obtain United States taxpayer-funded subsidies 
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under the Affordable Care Act, such as premium tax 
credits and cost-sharing reductions, on the same 
basis as American citizens and lawful permanent 
residents. 
(5) United States diplomats overseas do not de-
pend on foreign taxpayers for health care coverage, 
but rely on United States-based health insurance 
plans that provide overseas coverage. 
(6) The Department of Health and Human 
Services does not currently collect data that would 
allow it to identify any foreign diplomats who are 
enrolled in a qualified health plan and who may be 
receiving premium tax credits or cost-sharing reduc-
tions pursuant to the Affordable Care Act. 
(7) The Department of State also does not pos-
sess that data, and has asserted that it is not in-
volved in whatever processes foreign diplomats may 
use to obtain benefits funded by the United States 
Government. 
(8) The Internal Revenue Service does not col-
lect visa information and is not currently able to dis-
cern whether any taxpayer is present in the United 
States pursuant to an A (diplomatic) or a G (UN/ 
international organization) nonimmigrant visa. 
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(9) The Internal Revenue Service also does not 
collect data identifying whether a foreign diplomat is 
enrolled in a qualified health plan and is receiving 
a premium tax credit or cost-sharing reduction pur-
suant to the Affordable Care Act. 
SEC. 3. SENSE OF CONGRESS. 
It is the sense of Congress that— 
(1) foreign diplomats should be allowed to pur-
chase health insurance coverage in the United 
States, but the cost of that coverage should be borne 
by their sending States; and 
(2) United States taxpayers should not sub-
sidize the health insurance expenses of foreign dip-
lomats. 
SEC. 4. FOREIGN DIPLOMATS INELIGIBLE TO RECEIVE 
HEALTH INSURANCE PREMIUM TAX CREDITS 
AND HEALTH INSURANCE COST-SHARING RE-
DUCTIONS. 
(a) DENIAL OF ELIGIBILITY.— 
(1) FOR
HEALTH
INSURANCE
PREMIUM
TAX 
CREDITS.—Section 36B of the Internal Revenue 
Code of 1986 is amended— 
(A) by redesignating subsection (g) as sub-
section (h); and 
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(B) by inserting after subsection (f) the 
following new subsection: 
‘‘(g) DENIAL OF CREDIT TO FOREIGN DIPLOMATS.— 
‘‘(1) IN GENERAL.—No credit shall be allowed 
under this section to any individual for any month 
during any portion of which such individual is a for-
eign diplomat. 
‘‘(2) FOREIGN
DIPLOMAT.—For purposes of 
this subsection, the term ‘foreign diplomat’ means 
an alien admitted to the United States as a non-
immigrant under section 101(a)(15)(A) or section 
101(a)(15)(G) of the Immigration and Nationality 
Act.’’. 
(2) FOR COST-SHARING REDUCTIONS.—For de-
nial of cost sharing reductions to individuals ineli-
gible for the premium tax credit under section 36B 
of the Internal Revenue Code of 1986, see section 
1402(f)(2) of the Patient Protection and Affordable 
Care Act (42 U.S.C. 18071(f)(2)). 
(3) EFFECTIVE DATE.—The amendment made 
by paragraph (1) shall apply to foreign diplomats for 
months beginning more than 30 days after the date 
of the enactment of this Act, in taxable years ending 
after such date, regardless of whether the diplomat 
may have been determined eligible for a premium 
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tax credit or cost-sharing reduction (or advance pay-
ment with respect to such credit or reduction) before 
such date of enactment. 
(4) INFORMATION COORDINATION FOR TIMELY 
IMPLEMENTATION.—The Secretary of State shall co-
ordinate with, and provide such information to, the 
Secretaries of Homeland Security and of Health and 
Human Services regarding individuals in the status 
of a foreign diplomat (described in section 36B(g)(2) 
of the Internal Revenue Code of 1986, as inserted 
by paragraph (1)) as may be necessary— 
(A) to apply the amendment made by 
paragraph (1) and the provisions of paragraph 
(2) on a timely process, including applying such 
amendment in the case of an individual who has 
been determined eligible for a premium tax 
credit or cost-sharing reduction (or an advance 
payment thereof) before the date of the enact-
ment of this Act; and 
(B) to provide information to the Secretary 
of Health and Human Services for the reports 
to Congress under subsection (b)(1). 
(b) REPORTS TO CONGRESS.— 
(1) IN GENERAL.—Not later than 60 days after 
the date of the enactment of this Act, and every 180 
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days thereafter, subject to paragraph (3), the Sec-
retary of Health and Human Services shall submit 
to the appropriate committees of Congress (as de-
fined in paragraph (2)) a written report on the im-
plementation of this section. Each such report shall 
include— 
(A) the number of foreign diplomats listed 
in the information received by such Secretary 
under subsection (a)(4)(B) with respect to 
whom an advance determination of eligibility 
was still in effect under section 1412 of the Pa-
tient Protection and Affordable Care Act (42 
U.S.C. 18082) as of the most recent date of the 
receipt of such information by such Secretary; 
and 
(B) the number of such advance deter-
minations which were revoked at the time of the 
submission of such written report to Congress. 
(2) 
APPROPRIATE
COMMITTEES
OF
CON-
GRESS.—For purposes of this subsection, the term 
‘‘appropriate committees of Congress’’ means the 
Committees on Foreign Relations, Finance, and 
Health, Education, Labor, and Pensions of the Sen-
ate and the Committees on Foreign Affairs, Ways 
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