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: 109-hr-994
Sponsor: Rep. Davis, Tom [R-VA-11]
Introduced: 2005-03-01 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: 2005-03-01
text: Amends the Internal Revenue Code to permit: (1) Federal civilian and military retirees to pay Federal Employees Health Benefits Program (FEHBP) and TRICARE supplemental premiums on a pretax basis (i.e., exclude premiums from gross income); and (2) a tax deduction (available to itemizers and nonitemizers) for TRICARE supplemental premiums or enrollment fees. 
Directs the Director of the Office of Personnel Management (OPM) and the Secretary of Defense to ensure that the option of paying FEHBP and TRICARE supplemental premiums on a pretax basis is available to Federal civilian and military retirees for the first open enrollment period beginning not less than 90 days after the enactment of this Act.

Legislative actions:
action_date: 2005-06-16
text: Ordered to be Reported by Voice Vote.
action_date: 2005-06-16
text: Committee Consideration and Mark-up Session Held.
action_date: 2005-05-17
text: Forwarded by Subcommittee to Full Committee by Unanimous Consent.
action_date: 2005-05-17
text: Subcommittee Consideration and Mark-up Session Held.
action_date: 2005-03-01
text: Referred to the Subcommittee on Federal Workforce and Agency Organization.
action_date: 2005-03-01
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: 2005-03-01
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: 2005-03-01
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: 2005-03-01
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: 2005-03-01
text: Introduced in House
action_date: 2005-03-01
text: Introduced in House