Title: ROSIE Act
Policy area: Taxation

Summary:
Realizing Opportunity for Spouses in Employment Act or the ROSIE Act
This bill amends the Internal Revenue Code to exempt the spouses of active duty members of the Armed Forces from being counted as employees to determine if an employer is an applicable large employer, with respect to health coverage requirements under the Patient Protection and Affordable Care Act.

[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 32 Introduced in House (IH)]

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115th CONGRESS
  1st Session
                                 H. R. 32

  To amend the Internal Revenue Code of 1986 to exempt the spouses of 
   active duty members of the Armed Forces from the determination of 
    whether an employer is subject to the employer health insurance 
                                mandate.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 3, 2017

  Mr. Hudson 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 exempt the spouses of 
   active duty members of the Armed Forces from the determination of 
    whether an employer is subject to the employer health insurance 
                                mandate.

    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 ``Realizing Opportunity for Spouses in 
Employment Act'' or the ``ROSIE Act''.

SEC. 2. EXEMPTION OF SPOUSES OF ACTIVE DUTY MEMBERS OF THE ARMED FORCES 
              FROM DETERMINATIONS UNDER THE EMPLOYER HEALTH INSURANCE 
              MANDATE.

    (a) In General.--Section 4980H(c)(2)(F) of the Internal Revenue 
Code of 1986 is amended to read as follows:
                    ``(F) Exemption for health coverage under tricare 
                or the veterans administration.--Solely for purposes of 
                determining whether an employer is an applicable large 
                employer under this paragraph for any month, an 
                individual shall not be taken into account as an 
                employee for such month if--
                            ``(i) such individual has medical coverage 
                        for such month under--
                                    ``(I) chapter 55 of title 10, 
                                United States Code, including coverage 
                                under the TRICARE program, or
                                    ``(II) a health care program under 
                                chapter 17 or 18 of title 38, United 
                                States Code, as determined by the 
                                Secretary of Veterans Affairs, in 
                                coordination with the Secretary of 
                                Health and Human Services and the 
                                Secretary, or
                            ``(ii) such individual is the spouse of an 
                        individual who, at any time during such month, 
                        is on active duty in the Armed Forces of the 
                        United States.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to months beginning after the date of the enactment of this Act.
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