(2) TABLE OF CHAPTERS.—The table of chap-
ters for part III of title 5, United States Code, is 
amended— 
(A) by redesignating the items relating to 
chapters 89A and 89B as chapters 89B and 
89C, respectively; and 
(B) by inserting after the item relating to 
chapter 89 the following: 
‘‘89A. Health Insurance for Non-Federal Employees ........... 8921’’. 
SEC. 4. DEDUCTION FOR PREMIUMS PAID BY FEHBP NON- 
EMPLOYEE ENROLLEES. 
(a) IN GENERAL.—Part VII of subchapter B of chap-
ter 1 of the Internal Revenue Code of 1986 (relating to 
additional itemized deductions) is amended— 
(1) by redesignating section 224 as section 225; 
and 
(2) by inserting after section 223 the following 
new section: 
‘‘SEC. 224. PREMIUMS PAID FOR FEHBP COVERAGE. 
‘‘(a) IN GENERAL.—In the case of an individual, 
there shall be allowed as a deduction an amount equal to 
the amount paid as premiums during the taxable year for 
coverage for the taxpayer, his spouse, and dependents 
under health insurance provided pursuant to chapter 89A 
of title 5, United States Code. 
‘‘(b) SPECIAL RULES.— 
VerDate Mar 15 2010 
04:49 Feb 28, 2013
Jkt 029200
PO 00000
Frm 00006
Fmt 6652
Sfmt 6201
E:\BILLS\H779.IH
H779
tjames on DSK6SPTVN1PROD with BILLS
‘‘(1) COORDINATION
WITH
MEDICAL
DEDUC-
TION, ETC.—Any amount paid by a taxpayer for in-
surance to which subsection (a) applies shall not be 
taken into account in computing the amount allow-
able to the taxpayer as a deduction under section 
162(l) or 213(a). Any amount taken into account in 
determining the credit allowed under section 35 shall 
not be taken into account for purposes of this sec-
tion. 
‘‘(2) DEDUCTION NOT ALLOWED FOR SELF-EM-
PLOYMENT
TAX
PURPOSES.—The deduction allow-
able by reason of this section shall not be taken into 
account in determining an individual’s net earnings 
from self-employment (within the meaning of section 
1402(a)) for purposes of chapter 2.’’. 
(b) DEDUCTION
ALLOWED
IN
COMPUTING
AD-
JUSTED GROSS INCOME.—Subsection (a) of section 62 of 
such Code is amended by inserting before the last sentence 
the following new paragraph: 
‘‘(22) PREMIUMS
PAID
FOR
FEHBP
COV-
ERAGE.—The deduction allowed by section 224.’’. 
(c) CLERICAL AMENDMENT.—The table of sections 
for part VII of subchapter B of chapter 1 of such Code 
is amended by— 
VerDate Mar 15 2010 
04:49 Feb 28, 2013
Jkt 029200
PO 00000
Frm 00007
Fmt 6652
Sfmt 6201
E:\BILLS\H779.IH
H779
tjames on DSK6SPTVN1PROD with BILLS
(1) redesignating the item relating to section 
224 as an item relating to section 225; and 
(2) inserting before such item the following new 
item: 
‘‘Sec. 224. Premiums paid for FEHBP coverage.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years ending after the 
date of the enactment of this Act. 
SEC. 5. PLAN FOR EXTENSION OF FEDERAL EMPLOYEE 
HEALTH BENEFITS PROGRAM. 
Not later than 6 months after the date of enactment 
of this Act and after consultation with appropriate ex-
perts, representatives of affected individuals, and Federal 
officers, the Director of the Office of Personnel Manage-
ment shall submit a comprehensive plan to Congress 
that— 
(1) provides for the orderly implementation of 
the amendments made by this Act; and 
(2) includes a schedule of actions to be taken 
to provide for that implementation. 
Æ 
VerDate Mar 15 2010 
04:49 Feb 28, 2013
Jkt 029200
PO 00000
Frm 00008
Fmt 6652
Sfmt 6301
E:\BILLS\H779.IH
H779
tjames on DSK6SPTVN1PROD with BILLS