Broader Options for Americans Act

Bill: 115-hr-2579
Sponsor: full_name: Rep. Tiberi, Patrick J. [R-OH-12]
Introduced: 2017-05-19
Policy area: Taxation
Subjects: Employee benefits and pensions

Health care costs and insurance

Health care coverage and access

Income tax credits

Religion
Latest action: action_date: 2018-02-15
text: Considered by Senate. (CR S1131-1136, S1138-1148)

Summaries:
action_date: 2017-05-19
action_desc: Introduced in House
text: <p>This bill amends the Internal Revenue Code to allow the premium assistance tax credit to be used for unsubsidized COBRA continuation health coverage. </p> <p>(Under the Consolidated Omnibus Budget Reconciliation Act of 1985 [COBRA], an individual may continue to receive coverage under an employer-sponsored health plan after an event that would otherwise end coverage, such as a termination of employment. This bill applies to COBRA continuation coverage if the premiums are solely the obligation of the taxpayer.) </p> <p>&quot;COBRA continuation coverage&quot; includes continuation coverage provided under: </p> <ul> <li>the Internal Revenue Code, the Employee Retirement Income Security Act of 1974 (ERISA), the Public Health Service Act, or the Federal Employees Health Benefits Program; </li> <li>a state law or program that provides comparable coverage; or </li> <li>a church plan that provides comparable coverage. </li> </ul> <p>It does not include coverage under a health flexible spending arrangement. </p> <p>For the coverage to qualify for the tax credit, the plan administrator of the group health plan must certify that the COBRA continuation coverage meets the requirements for qualified health plans. </p> <p>The bill is contingent on the enactment of the American Health Care Act of 2017 and applies (if at all) after December 31, 2019. </p>

action_date: 2017-06-02
action_desc: Reported to House with amendment(s)
text: <p><b>Broader Options for Americans Act</b></p> <p>(Sec. 2) This bill amends the Internal Revenue Code to allow the premium assistance tax credit to be used for unsubsidized COBRA continuation health coverage. </p> <p>(Under the Consolidated Omnibus Budget Reconciliation Act of 1985 [COBRA], an individual may continue to receive coverage under an employer-sponsored health plan after an event that would otherwise end coverage, such as a termination of employment. This bill applies to COBRA continuation coverage if the premiums are solely the obligation of the taxpayer.) </p> <p>&quot;COBRA continuation coverage&quot; includes continuation coverage provided under: </p> <ul> <li>the Internal Revenue Code, the Employee Retirement Income Security Act of 1974 (ERISA), the Public Health Service Act, or the Federal Employees Health Benefits Program; </li> <li>a state law or program that provides comparable coverage; or </li> <li>a church plan that provides comparable coverage. </li> </ul> <p>It does not include coverage under a health flexible spending arrangement. </p> <p>For the coverage to qualify for the tax credit, the plan administrator of the group health plan must certify that the COBRA continuation coverage meets the requirements for qualified health plans. </p> <p>The bill is contingent on the enactment of the American Health Care Act of 2017 and applies (if at all) after December 31, 2019. </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>Broader Options for Americans Act</b></p> <p>(Sec. 2) This bill amends the Internal Revenue Code to allow the premium assistance tax credit to be used for unsubsidized COBRA continuation health coverage. </p> <p>(Under the Consolidated Omnibus Budget Reconciliation Act of 1985 [COBRA], an individual may continue to receive coverage under an employer-sponsored health plan after an event that would otherwise end coverage, such as a termination of employment. This bill applies to COBRA continuation coverage if the premiums are solely the obligation of the taxpayer.) </p> <p>&quot;COBRA continuation coverage&quot; includes continuation coverage provided under: </p> <ul> <li>the Internal Revenue Code, the Employee Retirement Income Security Act of 1974 (ERISA), the Public Health Service Act, or the Federal Employees Health Benefits Program; </li> <li>a state law or program that provides comparable coverage; or </li> <li>a church plan that provides comparable coverage. </li> </ul> <p>It does not include coverage under a health flexible spending arrangement. </p> <p>For the coverage to qualify for the tax credit, the plan administrator of the group health plan must certify that the COBRA continuation coverage meets the requirements for qualified health plans. </p> <p>The bill is contingent on the enactment of the American Health Care Act of 2017 and applies (if at all) after December 31, 2019. </p>

tv_txt: I 115th CONGRESS 1st Session H. R. 2579 IN THE HOUSE OF REPRESENTATIVES May 19, 2017 Mr. Tiberi 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 allow the premium tax credit with respect to unsubsidized COBRA continuation coverage.

1. Premium tax credit allowed with respect to unsubsidized COBRA continuation coverage (a) In general Section 36B(f) of the Internal Revenue Code of 1986 is amended— (1) by inserting after in section 9832(b)) the following: offered in the individual health insurance market within a State (within the meaning of section 5000A(f)(1)(C)), or any unsubsidized COBRA continuation coverage, ; and (2) by striking paragraph (1) and by redesignating paragraphs (2), (3), (4), and (5) as paragraphs (1), (2), (3), and (4), respectively. (b) Certification of unsubsidized COBRA continuation coverage Section 36B(g) of such Code is amended by redesignating paragraph (9) as paragraph (10) and by inserting after paragraph (8) the following new paragraph: (9) Special rule for unsubsidized COBRA continuation coverage In the case of unsubsidized COBRA continuation coverage— (A) subsection (d)(1) shall be applied by substituting COBRA continuation coverage which is certified by the plan administrator (as defined in section 414(g)) of the group health plan for health insurance coverage which is certified by the State in which such insurance is offered , and (B) the requirements of paragraph (8) shall be treated as satisfied if the certification meets such requirements as the Secretary may provide. . (c) Unsubsidized COBRA continuation coverage Section 36B of such Code is amended by adding at the end the following new subsection: (h) Unsubsidized COBRA continuation coverage For purposes of this section— (1) In general The term unsubsidized COBRA continuation coverage means COBRA continuation coverage the payment of applicable premiums (as defined in section 4980B(f)(4)) for which is solely the obligation of the taxpayer. (2) COBRA continuation coverage The term COBRA continuation coverage means continuation coverage provided— (A) pursuant to part 6 of subtitle B of title I of the Employee Retirement Income Security Act of 1974 (other than under sections 602(5) and 609), title XXII of the Public Health Service Act, section 4980B (other than subsection (f)(1) thereof insofar as it relates to pediatric vaccines), or section 8905a of title 5, United States Code, (B) under a State law or program that provides coverage comparable to coverage described in subparagraph (A), or (C) under a group health plan that is a church plan (as defined in section 414(e)) and is comparable to coverage provided pursuant to section 4980B. Such term shall not include coverage under a health flexible spending arrangement. . (d) Conforming amendment (1) Section 36B(d)(2)(A) is amended by inserting COBRA continuation coverage or after other than . (2) Section 36B(g)(6) of such Code is amended by striking subsection (f)(5) and inserting subsection (f)(4) . (e) Amendment of section 36B as amended by American Health Care Act of 2017 Whenever in this section an amendment is expressed in terms of an amendment to section 36B of the Internal Revenue Code of 1986, the reference shall be considered to be made to such section as amended by the American Health Care Act of 2017 and in effect for months beginning after December 31, 2019. (f) Effective date The amendments made by this subsection are 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: II 115th CONGRESS 1st Session H. R. 2579 IN THE SENATE OF THE UNITED STATES June 15, 2017 Received AN ACT To amend the Internal Revenue Code of 1986 to allow the premium tax credit with respect to unsubsidized COBRA continuation coverage.

1. Short title This Act may be cited as the Broader Options for Americans Act . 2. Premium tax credit allowed with respect to unsubsidized COBRA continuation coverage (a) In general Section 36B(f) of the Internal Revenue Code of 1986 is amended— (1) by inserting after in section 9832(b)) the following: offered in the individual health insurance market within a State (within the meaning of section 5000A(f)(1)(C)), or any unsubsidized COBRA continuation coverage, , and (2) by striking paragraph (1) and by redesignating paragraphs (2), (3), (4), and (5) as paragraphs (1), (2), (3), and (4), respectively. (b) Certification of unsubsidized COBRA continuation coverage Section 36B(g) of such Code is amended by redesignating paragraph (9) as paragraph (10) and by inserting after paragraph (8) the following new paragraph: (9) Special rule for unsubsidized COBRA continuation coverage In the case of unsubsidized COBRA continuation coverage— (A) subsection (d)(1) shall be applied by substituting COBRA continuation coverage which is certified by the plan administrator (as defined in section 414(g)) of the group health plan for health insurance coverage which is certified by the State in which such insurance is offered , and (B) the requirements of paragraph (8) shall be treated as satisfied if the certification meets such requirements as the Secretary may provide. . (c) Unsubsidized COBRA continuation coverage Section 36B of such Code is amended by adding at the end the following new subsection: (h) Unsubsidized COBRA continuation coverage For purposes of this section— (1) In general The term unsubsidized COBRA continuation coverage means COBRA continuation coverage the payment of applicable premiums (as defined in section 4980B(f)(4)) for which is solely the obligation of the taxpayer. (2) COBRA continuation coverage The term COBRA continuation coverage means continuation coverage provided— (A) pursuant to part 6 of subtitle B of title I of the Employee Retirement Income Security Act of 1974 (other than under sections 602(5) and 609), title XXII of the Public Health Service Act, section 4980B (other than subsection (f)(1) thereof insofar as it relates to pediatric vaccines), or section 8905a of title 5, United States Code, (B) under a State law or program that provides coverage comparable to coverage described in subparagraph (A), or (C) under a group health plan that is a church plan (as defined in section 414(e)) and is comparable to coverage provided pursuant to section 4980B. Such term shall not include coverage under a health flexible spending arrangement. . (d) Conforming amendment (1) Section 36B(d)(2)(A) is amended by inserting COBRA continuation coverage or after other than . (2) Section 36B(g)(6) of such Code is amended by striking subsection (f)(5) and inserting subsection (f)(4) . (e) Amendment of section 36B as amended by American Health Care Act of 2017 Whenever in this section an amendment is expressed in terms of an amendment to section 36B of the Internal Revenue Code of 1986, the reference shall be considered to be made to such section as amended by the American Health Care Act of 2017 and in effect for months beginning after December 31, 2019. (f) Effective date The amendments made by this section are 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 115th CONGRESS 1st Session H. R. 2579 IN THE HOUSE OF REPRESENTATIVES AN ACT To amend the Internal Revenue Code of 1986 to allow the premium tax credit with respect to unsubsidized COBRA continuation coverage.

1. Short title This Act may be cited as the Broader Options for Americans Act . 2. Premium tax credit allowed with respect to unsubsidized COBRA continuation coverage (a) In general Section 36B(f) of the Internal Revenue Code of 1986 is amended— (1) by inserting after in section 9832(b)) the following: offered in the individual health insurance market within a State (within the meaning of section 5000A(f)(1)(C)), or any unsubsidized COBRA continuation coverage, , and (2) by striking paragraph (1) and by redesignating paragraphs (2), (3), (4), and (5) as paragraphs (1), (2), (3), and (4), respectively. (b) Certification of unsubsidized COBRA continuation coverage Section 36B(g) of such Code is amended by redesignating paragraph (9) as paragraph (10) and by inserting after paragraph (8) the following new paragraph: (9) Special rule for unsubsidized COBRA continuation coverage In the case of unsubsidized COBRA continuation coverage— (A) subsection (d)(1) shall be applied by substituting COBRA continuation coverage which is certified by the plan administrator (as defined in section 414(g)) of the group health plan for health insurance coverage which is certified by the State in which such insurance is offered , and (B) the requirements of paragraph (8) shall be treated as satisfied if the certification meets such requirements as the Secretary may provide. . (c) Unsubsidized COBRA continuation coverage Section 36B of such Code is amended by adding at the end the following new subsection: (h) Unsubsidized COBRA continuation coverage For purposes of this section— (1) In general The term unsubsidized COBRA continuation coverage means COBRA continuation coverage the payment of applicable premiums (as defined in section 4980B(f)(4)) for which is solely the obligation of the taxpayer. (2) COBRA continuation coverage The term COBRA continuation coverage means continuation coverage provided— (A) pursuant to part 6 of subtitle B of title I of the Employee Retirement Income Security Act of 1974 (other than under sections 602(5) and 609), title XXII of the Public Health Service Act, section 4980B (other than subsection (f)(1) thereof insofar as it relates to pediatric vaccines), or section 8905a of title 5, United States Code, (B) under a State law or program that provides coverage comparable to coverage described in subparagraph (A), or (C) under a group health plan that is a church plan (as defined in section 414(e)) and is comparable to coverage provided pursuant to section 4980B. Such term shall not include coverage under a health flexible spending arrangement. . (d) Conforming amendment (1) Section 36B(d)(2)(A) is amended by inserting COBRA continuation coverage or after other than . (2) Section 36B(g)(6) of such Code is amended by striking subsection (f)(5) and inserting subsection (f)(4) . (e) Amendment of section 36B as amended by American Health Care Act of 2017 Whenever in this section an amendment is expressed in terms of an amendment to section 36B of the Internal Revenue Code of 1986, the reference shall be considered to be made to such section as amended by the American Health Care Act of 2017 and in effect for months beginning after December 31, 2019. (f) Effective date The amendments made by this section are 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. 107 115th CONGRESS 1st Session H. R. 2579 [Report No. 115–160] IN THE HOUSE OF REPRESENTATIVES May 19, 2017 Mr. Tiberi introduced the following bill; which was referred to the Committee on Ways and Means 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 19, 2017 A BILL To amend the Internal Revenue Code of 1986 to allow the premium tax credit with respect to unsubsidized COBRA continuation coverage.

1. Short title This Act may be cited as the Broader Options for Americans Act . 2. Premium tax credit allowed with respect to unsubsidized COBRA continuation coverage (a) In general Section 36B(f) of the Internal Revenue Code of 1986 is amended— (1) by inserting after in section 9832(b)) the following: offered in the individual health insurance market within a State (within the meaning of section 5000A(f)(1)(C)), or any unsubsidized COBRA continuation coverage, , and (2) by striking paragraph (1) and by redesignating paragraphs (2), (3), (4), and (5) as paragraphs (1), (2), (3), and (4), respectively. (b) Certification of unsubsidized COBRA continuation coverage Section 36B(g) of such Code is amended by redesignating paragraph (9) as paragraph (10) and by inserting after paragraph (8) the following new paragraph: (9) Special rule for unsubsidized COBRA continuation coverage In the case of unsubsidized COBRA continuation coverage— (A) subsection (d)(1) shall be applied by substituting COBRA continuation coverage which is certified by the plan administrator (as defined in section 414(g)) of the group health plan for health insurance coverage which is certified by the State in which such insurance is offered , and (B) the requirements of paragraph (8) shall be treated as satisfied if the certification meets such requirements as the Secretary may provide. . (c) Unsubsidized COBRA continuation coverage Section 36B of such Code is amended by adding at the end the following new subsection: (h) Unsubsidized COBRA continuation coverage For purposes of this section— (1) In general The term unsubsidized COBRA continuation coverage means COBRA continuation coverage the payment of applicable premiums (as defined in section 4980B(f)(4)) for which is solely the obligation of the taxpayer. (2) COBRA continuation coverage The term COBRA continuation coverage means continuation coverage provided— (A) pursuant to part 6 of subtitle B of title I of the Employee Retirement Income Security Act of 1974 (other than under sections 602(5) and 609), title XXII of the Public Health Service Act, section 4980B (other than subsection (f)(1) thereof insofar as it relates to pediatric vaccines), or section 8905a of title 5, United States Code, (B) under a State law or program that provides coverage comparable to coverage described in subparagraph (A), or (C) under a group health plan that is a church plan (as defined in section 414(e)) and is comparable to coverage provided pursuant to section 4980B. Such term shall not include coverage under a health flexible spending arrangement. . (d) Conforming amendment (1) Section 36B(d)(2)(A) is amended by inserting COBRA continuation coverage or after other than . (2) Section 36B(g)(6) of such Code is amended by striking subsection (f)(5) and inserting subsection (f)(4) . (e) Amendment of section 36B as amended by American Health Care Act of 2017 Whenever in this section an amendment is expressed in terms of an amendment to section 36B of the Internal Revenue Code of 1986, the reference shall be considered to be made to such section as amended by the American Health Care Act of 2017 and in effect for months beginning after December 31, 2019. (f) Effective date The amendments made by this section are 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. 302 115th CONGRESS 2d Session H. R. 2579 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 allow the premium tax credit with respect to unsubsidized COBRA continuation coverage.

1. Short title This Act may be cited as the Broader Options for Americans Act . 2. Premium tax credit allowed with respect to unsubsidized COBRA continuation coverage (a) In general Section 36B(f) of the Internal Revenue Code of 1986 is amended— (1) by inserting after in section 9832(b)) the following: offered in the individual health insurance market within a State (within the meaning of section 5000A(f)(1)(C)), or any unsubsidized COBRA continuation coverage, , and (2) by striking paragraph (1) and by redesignating paragraphs (2), (3), (4), and (5) as paragraphs (1), (2), (3), and (4), respectively. (b) Certification of unsubsidized COBRA continuation coverage Section 36B(g) of such Code is amended by redesignating paragraph (9) as paragraph (10) and by inserting after paragraph (8) the following new paragraph: (9) Special rule for unsubsidized COBRA continuation coverage In the case of unsubsidized COBRA continuation coverage— (A) subsection (d)(1) shall be applied by substituting COBRA continuation coverage which is certified by the plan administrator (as defined in section 414(g)) of the group health plan for health insurance coverage which is certified by the State in which such insurance is offered , and (B) the requirements of paragraph (8) shall be treated as satisfied if the certification meets such requirements as the Secretary may provide. . (c) Unsubsidized COBRA continuation coverage Section 36B of such Code is amended by adding at the end the following new subsection: (h) Unsubsidized COBRA continuation coverage For purposes of this section— (1) In general The term unsubsidized COBRA continuation coverage means COBRA continuation coverage the payment of applicable premiums (as defined in section 4980B(f)(4)) for which is solely the obligation of the taxpayer. (2) COBRA continuation coverage The term COBRA continuation coverage means continuation coverage provided— (A) pursuant to part 6 of subtitle B of title I of the Employee Retirement Income Security Act of 1974 (other than under sections 602(5) and 609), title XXII of the Public Health Service Act, section 4980B (other than subsection (f)(1) thereof insofar as it relates to pediatric vaccines), or section 8905a of title 5, United States Code, (B) under a State law or program that provides coverage comparable to coverage described in subparagraph (A), or (C) under a group health plan that is a church plan (as defined in section 414(e)) and is comparable to coverage provided pursuant to section 4980B. Such term shall not include coverage under a health flexible spending arrangement. . (d) Conforming amendment (1) Section 36B(d)(2)(A) is amended by inserting COBRA continuation coverage or after other than . (2) Section 36B(g)(6) of such Code is amended by striking subsection (f)(5) and inserting subsection (f)(4) . (e) Amendment of section 36B as amended by American Health Care Act of 2017 Whenever in this section an amendment is expressed in terms of an amendment to section 36B of the Internal Revenue Code of 1986, the reference shall be considered to be made to such section as amended by the American Health Care Act of 2017 and in effect for months beginning after December 31, 2019. (f) Effective date The amendments made by this section are 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