[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[S. 1918 Introduced in Senate (IS)]

113th CONGRESS
  2d Session
                                S. 1918

To amend the Internal Revenue Code of 1986 to provide a special change 
     in status rule for employees who become eligible for TRICARE.


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                   IN THE SENATE OF THE UNITED STATES

                            January 14, 2014

 Mrs. Shaheen 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 a special change 
     in status rule for employees who become eligible for TRICARE.

    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 ``Clarity for Military Retiree Health 
Care Act''.

SEC. 2. SPECIAL CHANGE IN STATUS RULE FOR EMPLOYEES WHO BECOME ELIGIBLE 
              FOR TRICARE.

    (a) In General.--Subsection (g) of section 125 of the Internal 
Revenue Code of 1986 is amended by adding at the end the following new 
paragraph:
            ``(5) Change in status relating to tricare eligibility.--
        For purposes of this section, if a cafeteria plan permits an 
        employee to revoke an election during a period of coverage and 
        to make a new election based on a change in status event, an 
        event that causes the employee to become eligible for coverage 
        under the TRICARE program shall be treated as a change in 
        status event.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to events occurring after the date of the enactment of this Act.
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