[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4887 Enrolled Bill (ENR)]

        H.R.4887

                      One Hundred Eleventh Congress

                                 of the

                        United States of America


                          AT THE SECOND SESSION

          Begun and held at the City of Washington on Tuesday,
             the fifth day of January, two thousand and ten


                                 An Act


 
    To amend the Internal Revenue Code of 1986 to ensure that health 
  coverage provided by the Department of Defense is treated as minimal 
                           essential coverage.

    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 ``TRICARE Affirmation Act''.
SEC. 2. TREATMENT OF DEPARTMENT OF DEFENSE HEALTH COVERAGE AS MINIMAL 
ESSENTIAL COVERAGE.
    (a) In General.--Section 5000A(f)(1)(A) of the Internal Revenue 
Code of 1986, as added by section 1501(b) of the Patient Protection and 
Affordable Care Act, is amended--
        (1) by striking clause (iv) and inserting the following new 
    clause:
                ``(iv) medical coverage under chapter 55 of title 10, 
            United States Code, including coverage under the TRICARE 
            program;'';
        (2) by striking ``or'' at the end of clause (v);
        (3) by striking the period at the end of clause (vi) and 
    inserting ``; or''; and
        (4) by inserting after clause (vi) the following new clause:
                ``(vii) the Nonappropriated Fund Health Benefits 
            Program of the Department of Defense, established under 
            section 349 of the National Defense Authorization Act for 
            Fiscal Year 1995 (Public Law 103-337; 10 U.S.C. 1587 
            note).''.
    (b) Effective Date.--The amendments made by this section shall take 
effect as if included in section 1501(b) of the Patient Protection and 
Affordable Care Act and shall be executed immediately after the 
amendments made by such section 1501(b).

                               Speaker of the House of Representatives.

                            Vice President of the United States and    
                                               President of the Senate.