Title: Veterans Equal Treatment Ensures Relief and Access Now Act
Policy area: Taxation

Summary:
Veterans Equal Treatment Ensures Relief and Access Now Act or the VETERAN Act
This bill amends the Internal Revenue Code to specify that, for the purpose of determining eligibility for the premium assistance tax credit, an individual may not be treated as eligible for coverage under certain Department of Veterans Affairs health insurance programs unless the individual is enrolled in the program.
The bill applies to the premium assistance credit under current law beginning after 2017 and, if the American Health Care Act of 2017 is enacted, the modified premium assistance credit that would take effect under that bill after 2019.
(Under current law, the premium assistance tax credit is a refundable tax credit provided to eligible individuals and families to subsidize the purchase of health insurance plans through an exchange established under the Patient Protection and Affordable Care Act. Individuals eligible for minimum essential health coverage from certain sources other than the individual insurance market are not eligible for the credit.)

[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2372 Introduced in House (IH)]

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115th CONGRESS
  1st Session
                                H. R. 2372

    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 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
    To amend the Internal Revenue Code of 1986 to clarify the rules 
 relating to veteran health insurance and eligibility for the premium 
                              tax credit.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Veterans Equal Treatment Ensures 
Relief and Access Now Act'' or the ``VETERAN Act''.

SEC. 2. CLARIFICATION RELATING TO VETERAN HEALTH INSURANCE 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 amendment by section 214 of 
        the American Health Care Act of 2017, is amended by adding at 
        the end the following: ``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 
        individual is enrolled in such coverage.''.
            (2) Effective date.--The amendment made by this subsection 
        shall apply to taxable years beginning after December 31, 2017.
    (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 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 paragraph 
        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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