Veterans Equal Treatment Ensures Relief and Access Now Act

Bill: 115-hr-2372
Sponsor: full_name: Rep. Johnson, Sam [R-TX-3]
Introduced: 2017-05-04
Policy area: Taxation
Subjects: Health care costs and insurance

Health care coverage and access

Income tax credits

Veterans' medical care
Latest action: action_date: 2018-02-06
text: Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 301.

Summaries:
action_date: 2017-05-04
action_desc: Introduced in House
text: <p><b>Veterans Equal Treatment Ensures Relief and Access Now Act or the VETERAN Act </b></p> <p>This bill amends the Internal Revenue Code to specify that, for the purpose of determining eligibility for the premium assistance tax credit, an individual may not be treated as eligible for coverage under certain Department of Veterans Affairs health insurance programs unless the individual is enrolled in the program. </p> <p>The bill applies to the premium assistance credit under current law beginning after 2017 and, if the American Health Care Act of 2017 is enacted, the modified premium assistance credit that would take effect under that bill after 2019. </p> <p>(Under current law, the premium assistance tax credit is a refundable tax credit provided to eligible individuals and families to subsidize the purchase of health insurance plans through an exchange established under the Patient Protection and Affordable Care Act. Individuals eligible for minimum essential health coverage from certain sources other than the individual insurance market are not eligible for the credit.) </p>

action_date: 2017-06-02
action_desc: Reported to House with amendment(s)
text: <p><b>Veterans Equal Treatment Ensures Relief and Access Now Act or the VETERAN Act </b></p> <p>(Sec. 2) This bill amends the Internal Revenue Code to specify that, for the purpose of determining eligibility for the premium assistance tax credit, an individual may not be treated as eligible for coverage under certain Department of Veterans Affairs health insurance programs unless the individual is enrolled in the program. </p> <p>The bill applies to the premium assistance credit under current law for tax years ending after 2013 and, if the American Health Care Act of 2017 is enacted, the modified premium assistance credit that would take effect under that bill after 2019. </p> <p>(Under current law, the premium assistance tax credit is a refundable tax credit provided to eligible individuals and families to subsidize the purchase of health insurance plans through an exchange established under the Patient Protection and Affordable Care Act. Individuals eligible for minimum essential health coverage from certain sources other than the individual insurance market are not eligible for the credit.) </p>

action_date: 2017-06-15
action_desc: Passed House amended
text: <p>(This measure has not been amended since it was reported to the House on June 2, 2017. The summary of that version is repeated here.)</p> <p><b>Veterans Equal Treatment Ensures Relief and Access Now Act or the VETERAN Act </b></p> <p>(Sec. 2) This bill amends the Internal Revenue Code to specify that, for the purpose of determining eligibility for the premium assistance tax credit, an individual may not be treated as eligible for coverage under certain Department of Veterans Affairs health insurance programs unless the individual is enrolled in the program. </p> <p>The bill applies to the premium assistance credit under current law for tax years ending after 2013 and, if the American Health Care Act of 2017 is enacted, the modified premium assistance credit that would take effect under that bill after 2019. </p> <p>(Under current law, the premium assistance tax credit is a refundable tax credit provided to eligible individuals and families to subsidize the purchase of health insurance plans through an exchange established under the Patient Protection and Affordable Care Act. Individuals eligible for minimum essential health coverage from certain sources other than the individual insurance market are not eligible for the credit.) </p>

tv_txt: I 115th CONGRESS 1st Session H. R. 2372 IN THE HOUSE OF REPRESENTATIVES May 4, 2017 Mr. Sam Johnson of Texas (for himself, Mr. Roe of Tennessee , Mr. Knight , Mr. Lamborn , Mr. Schweikert , Mr. Bilirakis , Mrs. Noem , Mr. Paulsen , Mr. Marchant , Mr. Bishop of Michigan , and Ms. Jenkins of Kansas ) 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 clarify the rules relating to veteran health insurance and eligibility for the premium tax credit.

1. Short title This Act may be cited as the Veterans Equal Treatment Ensures Relief and Access Now Act or the VETERAN Act . 2. Clarification relating to veteran health insurance and eligibility for premium tax credit (a) Amendment of pre- 2020 credit (1) In general Section 36B(c)(2)(B)(i) of the Internal Revenue Code of 1986, prior to any amendment by section 214 of the American Health Care Act of 2017, is amended by adding at the end the following: For purposes of the preceding sentence, an individual shall not be treated as eligible for coverage described in section 5000A(f)(1)(A)(v) unless such individual is enrolled in such coverage. . (2) Effective date The amendment made by this subsection shall apply to taxable years beginning after December 31, 2017. (b) Amendment of post- 2019 credit (1) In general Section 36B(d) of such Code, as amended by section 214 of the American Health Care Act of 2017 and in effect for months beginning after December 31, 2019, is amended by adding at the end the following: For purposes of paragraph (2)(B), an individual shall not be treated as eligible for coverage described in section 5000A(f)(1)(A)(v) unless such individual is enrolled in such coverage. . (2) Effective date The amendment made by this paragraph is contingent upon the enactment of the American Health Care Act of 2017 and shall apply (if at all) to months beginning after December 31, 2019, in taxable years ending after such date.

tv_txt: IB 115th CONGRESS 1st Session H. R. 2372 IN THE HOUSE OF REPRESENTATIVES AN ACT To amend the Internal Revenue Code of 1986 to clarify the rules relating to veteran health insurance and eligibility for the premium tax credit.

1. Short title This Act may be cited as the Veterans Equal Treatment Ensures Relief and Access Now Act or the VETERAN Act . 2. Clarification relating to veteran health insurance and eligibility for premium tax credit (a) Amendment of pre- 2020 credit (1) In general Section 36B(c)(2)(B)(i) of the Internal Revenue Code of 1986, prior to any amendment by section 214 of the American Health Care Act of 2017, is amended by adding at the end the following: For purposes of the preceding sentence, an individual shall not be treated as eligible for coverage described in section 5000A(f)(1)(A)(v) unless such individual is enrolled in such coverage. . (2) Effective date The amendment made by this subsection shall apply to taxable years ending after December 31, 2013. (b) Amendment of post- 2019 credit (1) In general Section 36B(d) of such Code, as amended by section 214 of the American Health Care Act of 2017 and in effect for months beginning after December 31, 2019, is amended by adding at the end the following: For purposes of paragraph (2)(B), an individual shall not be treated as eligible for coverage described in section 5000A(f)(1)(A)(v) unless such individual is enrolled in such coverage. . (2) Effective date The amendment made by this subsection is contingent upon the enactment of the American Health Care Act of 2017 and shall apply (if at all) to months beginning after December 31, 2019, in taxable years ending after such date.

Passed the House of Representatives June 15, 2017. Karen L. Haas, Clerk.

tv_txt: II 115th CONGRESS 1st Session H. R. 2372 IN THE SENATE OF THE UNITED STATES June 15, 2017 Received AN ACT To amend the Internal Revenue Code of 1986 to clarify the rules relating to veteran health insurance and eligibility for the premium tax credit.

1. Short title This Act may be cited as the Veterans Equal Treatment Ensures Relief and Access Now Act or the VETERAN Act . 2. Clarification relating to veteran health insurance and eligibility for premium tax credit (a) Amendment of pre- 2020 credit (1) In general Section 36B(c)(2)(B)(i) of the Internal Revenue Code of 1986, prior to any amendment by section 214 of the American Health Care Act of 2017, is amended by adding at the end the following: For purposes of the preceding sentence, an individual shall not be treated as eligible for coverage described in section 5000A(f)(1)(A)(v) unless such individual is enrolled in such coverage. . (2) Effective date The amendment made by this subsection shall apply to taxable years ending after December 31, 2013. (b) Amendment of post- 2019 credit (1) In general Section 36B(d) of such Code, as amended by section 214 of the American Health Care Act of 2017 and in effect for months beginning after December 31, 2019, is amended by adding at the end the following: For purposes of paragraph (2)(B), an individual shall not be treated as eligible for coverage described in section 5000A(f)(1)(A)(v) unless such individual is enrolled in such coverage. . (2) Effective date The amendment made by this subsection is contingent upon the enactment of the American Health Care Act of 2017 and shall apply (if at all) to months beginning after December 31, 2019, in taxable years ending after such date.

Passed the House of Representatives June 15, 2017. Karen L. Haas, Clerk

tv_txt: IB Union Calendar No. 106 115th CONGRESS 1st Session H. R. 2372 [Report No. 115–159] IN THE HOUSE OF REPRESENTATIVES May 4, 2017 Mr. Sam Johnson of Texas (for himself, Mr. Roe of Tennessee , Mr. Knight , Mr. Lamborn , Mr. Schweikert , Mr. Bilirakis , Mrs. Noem , Mr. Paulsen , Mr. Marchant , Mr. Bishop of Michigan , and Ms. Jenkins of Kansas ) introduced the following bill; which was referred to the Committee on Ways and Means June 2, 2017 Additional sponsors: Mr. Gibbs , Mr. Babin , Mr. Posey , Mr. Francis Rooney of Florida , Mr. Faso , Mr. Woodall , Mr. Sessions , Mr. Donovan , Mr. Kelly of Pennsylvania , Mr. McCaul , Mr. King of New York , Mr. Stivers , Mr. Pearce , Mr. Curbelo of Florida , Mr. Burgess , Mr. Flores , Mrs. Walorski , Mr. Nunes , Mrs. McMorris Rodgers , Mr. Westerman , Mrs. Black , Mr. Allen , Mr. Wittman , Mr. Issa , Mr. Denham , Mr. Renacci , Mr. Bost , and Mr. Bergman June 2, 2017 Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed Strike out all after the enacting clause and insert the part printed in italic For text of introduced bill, see copy of bill as introduced on May 4, 2017 A BILL To amend the Internal Revenue Code of 1986 to clarify the rules relating to veteran health insurance and eligibility for the premium tax credit.

1. Short title This Act may be cited as the Veterans Equal Treatment Ensures Relief and Access Now Act or the VETERAN Act . 2. Clarification relating to veteran health insurance and eligibility for premium tax credit (a) Amendment of pre- 2020 credit (1) In general Section 36B(c)(2)(B)(i) of the Internal Revenue Code of 1986, prior to any amendment by section 214 of the American Health Care Act of 2017, is amended by adding at the end the following: For purposes of the preceding sentence, an individual shall not be treated as eligible for coverage described in section 5000A(f)(1)(A)(v) unless such individual is enrolled in such coverage. . (2) Effective date The amendment made by this subsection shall apply to taxable years ending after December 31, 2013. (b) Amendment of post- 2019 credit (1) In general Section 36B(d) of such Code, as amended by section 214 of the American Health Care Act of 2017 and in effect for months beginning after December 31, 2019, is amended by adding at the end the following: For purposes of paragraph (2)(B), an individual shall not be treated as eligible for coverage described in section 5000A(f)(1)(A)(v) unless such individual is enrolled in such coverage. . (2) Effective date The amendment made by this subsection is contingent upon the enactment of the American Health Care Act of 2017 and shall apply (if at all) to months beginning after December 31, 2019, in taxable years ending after such date.

June 2, 2017 Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed

tv_txt: II Calendar No. 301 115th CONGRESS 2d Session H. R. 2372 IN THE SENATE OF THE UNITED STATES June 15, 2017 Received February 5, 2018 Read the first time February 6, 2018 Read the second time and placed on the calendar AN ACT To amend the Internal Revenue Code of 1986 to clarify the rules relating to veteran health insurance and eligibility for the premium tax credit.

1. Short title This Act may be cited as the Veterans Equal Treatment Ensures Relief and Access Now Act or the VETERAN Act . 2. Clarification relating to veteran health insurance and eligibility for premium tax credit (a) Amendment of pre- 2020 credit (1) In general Section 36B(c)(2)(B)(i) of the Internal Revenue Code of 1986, prior to any amendment by section 214 of the American Health Care Act of 2017, is amended by adding at the end the following: For purposes of the preceding sentence, an individual shall not be treated as eligible for coverage described in section 5000A(f)(1)(A)(v) unless such individual is enrolled in such coverage. . (2) Effective date The amendment made by this subsection shall apply to taxable years ending after December 31, 2013. (b) Amendment of post- 2019 credit (1) In general Section 36B(d) of such Code, as amended by section 214 of the American Health Care Act of 2017 and in effect for months beginning after December 31, 2019, is amended by adding at the end the following: For purposes of paragraph (2)(B), an individual shall not be treated as eligible for coverage described in section 5000A(f)(1)(A)(v) unless such individual is enrolled in such coverage. . (2) Effective date The amendment made by this subsection is contingent upon the enactment of the American Health Care Act of 2017 and shall apply (if at all) to months beginning after December 31, 2019, in taxable years ending after such date.

Passed the House of Representatives June 15, 2017. Karen L. Haas, Clerk

February 6, 2018 Read the second time and placed on the calendar