[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 935 Introduced in House (IH)]






108th CONGRESS
  1st Session
                                H. R. 935

To amend the Internal Revenue Code of 1986 to extend the exclusion from 
   gross income for employer-provided health coverage for employees' 
 spouses and dependent children to coverage provided to other eligible 
                 designated beneficiaries of employees.


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                    IN THE HOUSE OF REPRESENTATIVES

                           February 26, 2003

 Mr. McDermott (for himself, Mr. Abercrombie, Mr. Matsui, Ms. Norton, 
 Ms. Lee, Mr. Filner, Mr. Nadler, Mr. George Miller of California, Ms. 
Carson of Indiana, Ms. Lofgren, Mr. Lantos, Mr. Waxman, Mr. Kolbe, Ms. 
Woolsey, Mr. Blumenauer, and Mr. Berman) 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 
   gross income for employer-provided health coverage for employees' 
 spouses and dependent children to coverage provided to other eligible 
                 designated beneficiaries of employees.

    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 Health Plan 
Beneficiaries Act of 2003''.

SEC. 2. EXTENSION OF EXCLUSION FOR EMPLOYER-PROVIDED HEALTH COVERAGE TO 
              ALL ELIGIBLE BENEFICIARIES 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 Eligible Beneficiaries of Employees.--
In the case of employer-provided coverage under an accident or health 
plan for an eligible beneficiary (other than a spouse or child) of an 
employee, such coverage shall be treated for purposes of this section 
in the same manner as such coverage for the spouse of an employee is 
treated.''.
    (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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