[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[S. 3148 Introduced in Senate (IS)]

111th CONGRESS
  2d Session
                                S. 3148

To amend the Internal Revenue Code of 1986 to provide for the treatment 
of Department of Defense health coverage as minimal essential coverage.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

               March 22 (legislative day, March 19), 2010

   Mr. Webb introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to provide for the treatment 
of Department of Defense health coverage 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. TREATMENT OF DEPARTMENT OF DEFENSE HEALTH COVERAGE AS 
              MINIMAL ESSENTIAL COVERAGE.

    (a) In General.--Section 5000A(f)(1) 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).
                                 <all>