An original bill to amend the Internal Revenue Code of 1986 to clarify the special rules for accident and health plans of certain governmental entities, and for other purposes.

Bill: 114-s-910
Sponsor: full_name: Sen. Hatch, Orrin G. [R-UT]
Introduced: 2015-04-14
Policy area: Taxation
Subjects: Debt collection

Employee benefits and pensions

Government employee pay, benefits, personnel management

Health care costs and insurance

Income tax exclusion

Medicare

State and local government operations

Tax administration and collection, taxpayers
Latest action: action_date: 2015-04-14
text: Placed on Senate Legislative Calendar under General Orders. Calendar No. 44.

Summaries:
action_date: 2015-04-14
action_desc: Introduced in Senate
text: <p>Amends the Internal Revenue Code, with respect to the exclusion from gross income of payments from an accident or health plan, to: (1) make the exclusion for payments to a beneficiary other than a spouse or dependent child applicable to plans established by or on behalf of a state or political subdivision thereof; and (2) define a &quot;qualified taxpayer,&quot; for purposes of the exclusion, as an employee or the spouse, dependent, or child (under age 27) of an employee.</p> <p>Increases from 30% to 35% the rate of the continuous levy on payments to Medicare providers and suppliers for unpaid taxes. </p>

action_date: 2015-04-14
action_desc: Reported to Senate without amendment
text: <p>(This measure has not been amended since it was introduced. The summary has been expanded because action occurred on the measure.)</p> <p>(Sec. 1) Amends the Internal Revenue Code, with respect to the exclusion from gross income of payments from an accident or health plan, to: (1) make the exclusion for payments to a beneficiary other than a spouse or dependent child applicable to plans established by or on behalf of a state or political subdivision thereof; and (2) define a &quot;qualified taxpayer,&quot; for purposes of the exclusion, as an employee or the spouse, dependent, or child (under age 27) of an employee.</p> <p>(Sec. 2) Increases from 30% to 35% the rate of the continuous levy on payments made after 180 days after the enactment of this Act to Medicare providers and suppliers for unpaid taxes. </p>

tv_txt: II Calendar No. 44 114th CONGRESS 1st Session S. 910 [Report No. 114–21] IN THE SENATE OF THE UNITED STATES April 14, 2015 Mr. Hatch , from the Committee on Finance , reported the following original bill; which was read twice and placed on the calendar A BILL To amend the Internal Revenue Code of 1986 to clarify the special rules for accident and health plans of certain governmental entities, and for other purposes.

1. Clarification of special rule for certain governmental plans (a) In general Paragraph (1) of section 105(j) of the Internal Revenue Code of 1986 is amended— (1) by striking the taxpayer and inserting a qualified taxpayer , and (2) by striking deceased plan participant's beneficiary and inserting deceased employee's beneficiary (other than an individual described in paragraph (3)(B)) . (b) Qualified taxpayer Subsection (j) of section 105 of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (3) Qualified taxpayer For purposes of paragraph (1), with respect to an accident or health plan described in paragraph (2), the term qualified taxpayer means a taxpayer who is— (A) an employee, or (B) the spouse, dependent (as defined for purposes of subsection (b)), or child (as defined for purposes of such subsection) of an employee. . (c) Application to political subdivisions of States Paragraph (2) of section 105(j) of the Internal Revenue Code of 1986 is amended— (1) by inserting or established by or on behalf of a State or political subdivision thereof after public retirement system , and (2) by inserting or 501(c)(9) after section 115 in subparagraph (B). (d) Effective date The amendments made by this section shall apply to payments after the date of the enactment of this Act. 2. Increase in continuous levy for Medicare providers and suppliers (a) In general Paragraph (3) of section 6331(h) of the Internal Revenue Code of 1986 is amended by striking 30 percent and inserting 35 percent . (b) Effective date The amendment made by this section shall apply to payments made after 180 days after the date of the enactment of this Act.

April 14, 2015 Read twice and placed on the calendar