[Congressional Bills 107th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2837 Introduced in House (IH)]







107th CONGRESS
  1st Session
                                H. R. 2837

To amend the Internal Revenue Code of 1986 to extend the exclusion from 
an employee's gross income for employer-provided health coverage of the 
   employee's spouse to coverage provided to the employee's domestic 
                                partner.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 5, 2001

Mr. McDermott 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 extend the exclusion from 
an employee's gross income for employer-provided health coverage of the 
   employee's spouse to coverage provided to the employee's domestic 
                                partner.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Tax Equity for Domestic Partners Act 
of 2001''.

SEC. 2. EXTENSION OF EXCLUSION FOR EMPLOYER-PROVIDED HEALTH COVERAGE TO 
              DOMESTIC PARTNERS OF EMPLOYEES.

    (a) In General.--Section 106 of the Internal Revenue Code of 1986 
(relating to contributions by employer to accident and health plans) is 
amended by adding at the end the following new subsection:
    ``(d) Coverage Provided for Domestic Partners of Employees.--For 
purposes of this section, employer-provided coverage under an accident 
or health plan for a domestic partner (other than a spouse) of an 
employee shall be treated in the same manner as such coverage for the 
spouse of an employee.''
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after the date of the enactment of this Act.
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