[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[S. 2660 Introduced in Senate (IS)]

113th CONGRESS
  2d Session
                                S. 2660

To amend the Internal Revenue Code of 1986 to clarify the special rules 
for accident and health plans of certain governmental entities, and for 
                            other purposes.


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                   IN THE SENATE OF THE UNITED STATES

                             July 24, 2014

   Ms. Cantwell (for herself, Mr. Crapo, Mrs. Murray, and Mr. Risch) 
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 clarify the special rules 
for accident and health plans of certain governmental entities, and for 
                            other purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. CLARIFICATION OF SPECIAL RULE FOR CERTAIN GOVERNMENTAL 
              PLANS.

    (a) In General.--Paragraph (1) of section 105(j) of the Internal 
Revenue Code of 1986 is amended--
            (1) by striking ``the taxpayer'' and inserting ``an 
        employee or to a spouse, dependent (as defined for purposes of 
        subsection (b)), or child (as so defined) of an employee'', and
            (2) by striking ``deceased plan participant's beneficiary'' 
        and inserting ``deceased employee's beneficiary other than a 
        surviving spouse, dependent (as so defined), or child (as so 
        defined) of the employee''.
    (b) Application to Political Subdivisions of States.--Paragraph (2) 
of section 105(j) of the Internal Revenue Code of 1986 is amended--
            (1) by inserting ``or established by or on behalf of a 
        State or political subdivision thereof'' after ``public 
        retirement system'', and
            (2) by inserting ``or 501(c)(9)'' after ``section 115'' in 
        subparagraph (B).
    (c) Effective Date.--The amendments made by this section shall 
apply to payments after the date of the enactment of this Act.
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