‘‘(b) CHANGE OF ELECTION.—(1) If a TRICARE-eli-
gible individual makes an election under subsection (a), 
the TRICARE-eligible individual may later elect to be eli-
gible to enroll in the TRICARE program. An election 
made under this subsection may be made only during a 
special enrollment period. 
‘‘(2) The Secretary shall ensure that a TRICARE- 
eligible individual who makes an election under subsection 
(a) may efficiently enroll in the TRICARE program pur-
suant to an election under paragraph (1), including by 
maintaining the individual, as appropriate, in the health 
care enrollment system under section 1099 of this title in 
an inactive manner. 
‘‘(c) PERIOD OF ELECTION.—If a TRICARE-eligible 
individual makes an election under subsection (a), such 
election shall be in effect beginning on the date of such 
election and ending on the date that such individual makes 
an election under subsection (b)(1) to enroll in the 
TRICARE program. 
‘‘(d) HEALTH SAVINGS ACCOUNT PARTICIPATION.— 
(1) For provisions allowing participation in a health sav-
ings account in connection with coverage under a high de-
ductible health plan during the period that the election 
under 
subsection 
(a) 
is 
in 
effect, 
see 
section 
223(c)(1)(B)(iv) of the Internal Revenue Code of 1986. 
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‘‘(2) The Secretary shall submit to the Commissioner 
of Internal Revenue the name of, and any other informa-
tion that the Commissioner may require with respect to, 
each TRICARE-eligible individual who makes an election 
under subsection (a) or (b), not later than 90 days after 
such election, for purposes of determining the eligibility 
of such TRICARE-eligble individual for a health savings 
account described in paragraph (1). 
‘‘(e) RECORDS.—The Secretary shall ensure that a 
TRICARE-eligible individual who makes an election under 
subsection (a) is maintained on the Defense Enrollment 
Eligibility Reporting System, or successor system, regard-
less of whether the individual is eligible for the TRICARE 
program during the period of such election. 
‘‘(f) ANNUAL REPORT.—Not later than 60 days after 
the end of each fiscal year, the Secretary shall submit to 
the congressional defense committees a report on elections 
by TRICARE-eligible individuals under this section that 
includes the following: 
‘‘(1) The number of TRICARE-eligible individ-
uals, as of the date of the submittal of the report, 
who are ineligible to enroll in (and receive any bene-
fits under) the TRICARE program pursuant to an 
election under subsection (a). 
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‘‘(2) The number of TRICARE-eligible individ-
uals who made an election described under sub-
section (a) but, as of the date of the submittal of the 
report, are enrolled in the TRICARE program pur-
suant to a change of election under subsection (b). 
‘‘(g) DEFINITIONS.—In this section: 
‘‘(1) The term ‘TRICARE-eligible individual’ 
means an individual who is eligible to be a covered 
beneficiary entitled to health care benefits under the 
TRICARE program (determined without regard to 
this section). 
‘‘(2) The term ‘special enrollment period’ means 
the period in which a beneficiary under the Federal 
Employees Health Benefits program under chapter 
89 of title 5 may enroll in or change a plan under 
such program by reason of a qualifying event or dur-
ing an open enrollment season. For purposes of this 
section, such qualifying events shall also include 
events determined appropriate by the Secretary of 
Defense, including events relating to a member of 
the armed forces being ordered to active duty.’’. 
(2) CONFORMING AMENDMENT.—The table of 
sections at the beginning of chapter 55 of such title 
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is amended by inserting after the item relating to 
section 1097c the following new item: 
‘‘1097d. TRICARE program: Election of eligibility.’’. 
Æ 
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