ROSIE Act

Bill: 114-hr-6395
Sponsor: full_name: Rep. Hudson, Richard [R-NC-8]
Introduced: 2016-11-29
Policy area: Taxation
Subjects: Employee benefits and pensions

Health care costs and insurance

Health care coverage and access

Marriage and family status

Military medicine

Military personnel and dependents

Sales and excise taxes

Veterans' medical care
Latest action: action_date: 2016-11-29
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2016-11-29
action_desc: Introduced in House
text: <p><b>Realizing Opportunity for Spouses in Employment Act or the ROSIE Act </b></p> <p>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. </p>

tv_txt: I 114th CONGRESS 2d Session H. R. 6395 IN THE HOUSE OF REPRESENTATIVES November 29, 2016 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.

1. Short title This Act may be cited as the Realizing Opportunity for Spouses in Employment Act or the ROSIE Act . 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.