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health plan, shall permit an employee who is eli-
gible, but not enrolled, for coverage under the
terms of the plan (or a dependent of such an em-
ployee if the dependent is eligible, but not en-
rolled, for coverage under such terms) to enroll
for coverage under the terms of the plan if each
of the following conditions is met:
‘‘(i) The employee or dependent, by
reason of service in the uniformed services
(within the meaning of section 4303 of title
38, United States Code), was covered under
a Federal health care benefit program (in-
cluding coverage under the TRICARE pro-
gram (as that term is defined in section
1072 of title 10, United States Code) or by
reason of entitlement to health care benefits
under the laws administered by the Sec-
retary of Veterans Affairs or as a member
of the uniformed services on active duty),
and the employee or dependent loses eligi-
bility for such coverage.
‘‘(ii) The employee or dependent is oth-
erwise eligible to enroll for coverage under
the terms of the plan.
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‘‘(iii) The employee requests such cov-
erage not later than 90 days after the date
on which the coverage described in clause (i)
terminated.
‘‘(B) EFFECTIVE
DATE
OF
COVERAGE.—
Coverage requested under subparagraph (A)(iii)
shall become effective not later than the first day
of the first month after the date of such request.’’.
(c) PUBLIC HEALTH SERVICE ACT.—Section 2701(f)
of the Public Health Service Act (42 U.S.C. 300gg(f)) is
amended by adding at the end the following:
‘‘(3) LOSS OF MILITARY HEALTH COVERAGE.—
‘‘(A) IN GENERAL.—Notwithstanding para-
graphs (1) and (2), a group health plan, and a
health insurance issuer offering group health in-
surance coverage in connection with a group
health plan, shall permit an employee who is eli-
gible, but not enrolled, for coverage under the
terms of the plan (or a dependent of such an em-
ployee if the dependent is eligible, but not en-
rolled, for coverage under such terms) to enroll
for coverage under the terms of the plan if each
of the following conditions is met:
‘‘(i) The employee or dependent, by
reason of service in the uniformed services
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(within the meaning of section 4303 of title
38, United States Code), was covered under
a Federal health care benefit program (in-
cluding coverage under the TRICARE pro-
gram (as that term is defined in section
1072 of title 10, United States Code) or by
reason of entitlement to health care benefits
under the laws administered by the Sec-
retary of Veterans Affairs or as a member
of the uniformed services on active duty),
and the employee or dependent loses eligi-
bility for such coverage.
‘‘(ii) The employee or dependent is oth-
erwise eligible to enroll for coverage under
the terms of the plan.
‘‘(iii) The employee requests such cov-
erage not later than 90 days after the date
on which the coverage described in clause (i)
terminated.
‘‘(B) EFFECTIVE
DATE
OF
COVERAGE.—
Coverage requested under subparagraph (A)(iii)
shall become effective not later than the first day
of the first month after the date of such request.’’.
(d) REGULATIONS.—The Secretary of the Treasury, the
Secretary of Labor, and the Secretary of Health and
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Human Services, consistent with section 104 of the Health
Insurance Portability and Accountability Act of 1996 (42
U.S.C. 300gg–92 note), may promulgate such regulations
as may be necessary or appropriate to require the notifica-
tion of individuals (or their dependents) of their rights
under the amendment made by this Act.
(e) EFFECTIVE DATE.—The amendments made by this
section shall take effect 90 days after the date of the enact-
ment of this Act.
SEC. 303. INCREASE IN MINIMUM PENALTY ON FAILURE TO
FILE A RETURN OF TAX.
(a) IN GENERAL.—Subsection (a) of section 6651 is
amended by striking ‘‘$100’’ in the last sentence and insert-
ing ‘‘$225’’.
(b) EFFECTIVE DATE.—The amendment made by this
section shall apply to returns the due date for the filing
of which (including extensions) is after December 31, 2007.
Amend the title so as to read: ‘‘An Act to amend the
Internal Revenue Code of 1986 to provide tax relief and
protections for military personnel, and for other pur-
poses.’’.
Attest:
Secretary.