115 HR 2372 IH: VETERAN Act U.S. House of Representatives 2017-05-04 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

I115th CONGRESS1st SessionH. R. 2372IN THE HOUSE OF REPRESENTATIVESMay 4, 2017Mr. 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 MeansA BILLTo 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.