To amend the Internal Revenue Code of 1986 to allow Federal civilian and military retirees to pay health insurance premiums on a pretax basis and to allow a deduction for TRICARE supplemental premiums.

Bill: 108-hr-1231
Sponsor: Rep. Davis, Tom [R-VA-11]
Introduced: 2003-03-12 in the House
Policy area: Taxation
Subjects: Annuities
Armed Forces and National Security
Federal employees
Finance and Financial Sector
Flexible benefit plans
Government Operations and Politics
Government employees' health insurance
Health
Income tax
Insurance premiums
Labor and Employment
Managed care
Medical economics
Military medicine
Military pensions
Retired military personnel
Retiree health benefits
Tax deductions

Summary:
action_date: 2003-03-12
text: Amends the Internal Revenue Code to permit: (1) Federal civilian and military retirees to pay Federal Employees Health Benefits Program and TRICARE supplemental premiums on a pretax basis; and (2) a deduction (available to itemizers and nonitemizers) for TRICARE supplemental premiums and enrollment fees.
Sets an implementation deadline of the first open enrollment period beginning not less than 90 days following enactment.
action_date: 2004-07-07
text: 
Amends the Internal Revenue Code to allow: (1) an exclusion from the gross income of Federal civilian and military retirees for their cost of health insurance premiums; and (2) an income tax deduction from gross income (available to taxpayers whether or not they itemize deductions) for insurance premiums for supplemental health care coverage of military personnel, their spouses and dependents.
 
 Requires the Director of the Office of Personnel Management and the Secretary of Defense to take necessary actions to ensure that the tax exclusion allowed by this Act is offered to Federal civilian and military retirees for the first open enrollment period beginning not less than 90 days after enactment of this Act.

Legislative actions:
action_date: 2004-07-07
text: Reported (Amended) by the Committee on Government Reform. H. Rept. 108-585, Part I.
action_date: 2004-07-07
text: Reported (Amended) by the Committee on Government Reform. H. Rept. 108-585, Part I.
action_date: 2003-09-25
text: Ordered to be Reported by Voice Vote.
action_date: 2003-09-25
text: Committee Consideration and Mark-up Session Held.
action_date: 2003-07-16
text: Forwarded by Subcommittee to Full Committee by Voice Vote.
action_date: 2003-07-16
text: Subcommittee Consideration and Mark-up Session Held.
action_date: 2003-04-11
text: Referred to the Subcommittee on Total Force.
action_date: 2003-04-11
text: Executive Comment Requested from DOD.
action_date: 2003-03-25
text: Referred to the Subcommittee on Civil Service and Agency Organization.
action_date: 2003-03-12
text: Referred to the Committee on Ways and Means, and in addition to the Committees on Government Reform, and Armed Services, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
action_date: 2003-03-12
text: Referred to the Committee on Ways and Means, and in addition to the Committees on Government Reform, and Armed Services, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
action_date: 2003-03-12
text: Referred to the Committee on Ways and Means, and in addition to the Committees on Government Reform, and Armed Services, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
action_date: 2003-03-12
text: Referred to the Committee on Ways and Means, and in addition to the Committees on Government Reform, and Armed Services, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
action_date: 2003-03-12
text: Introduced in House
action_date: 2003-03-12
text: Introduced in House