[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 498 Introduced in House (IH)]







108th CONGRESS
  1st Session
                                H. R. 498

To amend the Internal Revenue Code of 1986 to allow employees of county 
   and local governments and of schools to maintain medical savings 
                               accounts.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 29, 2003

Mr. Sensenbrenner 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 employees of county 
   and local governments and of schools to maintain medical savings 
                               accounts.

    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 ``Healthcare Empowerment for Local 
Personnel and Teachers Act of 2003'' or the ``HELP Teachers Act of 
2003''.

SEC. 2. COUNTY AND LOCAL GOVERNMENT EMPLOYEES PERMITTED TO MAINTAIN 
              MEDICAL SAVINGS ACCOUNTS.

    (a) In General.--Section 220 of the Internal Revenue Code of 1986 
is amended by striking ``small employer'' each place it appears (other 
than in subsection (c)(4)) and inserting ``eligible employer''.
    (b) Eligible Employer.--Subsection (c) of section 220 of such Code 
is amended by redesignating paragraphs (4) and (5) as paragraphs (5) 
and (6), respectively, and by inserting after paragraph (3) the 
following new paragraph:
            ``(4) Eligible employer.--The term `eligible employer' 
        means--
                    ``(A) any small employer,
                    ``(B) any employer who is a county or local 
                government, and
                    ``(C) any employer who is an educational 
                organization which is described in section 
                170(b)(1)(A)(ii) and which provides education in any of 
                grades K-12.''
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2003.
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