[Congressional Record (Bound Edition), Volume 156 (2010), Part 4]
[Senate]
[Page 5303]
[From the U.S. Government Publishing Office, www.gpo.gov]




          HEALTH CARE AND EDUCATION RECONCILIATION ACT OF 2010


                      spiritual and religious care

  Mr. KERRY. Mr. President, the recently enacted health reform law will 
extend quality, affordable health coverage to 32 million Americans and 
cover 95 percent of legal residents within the next decade.
  Many Americans, including Christian Scientists, rely on provisions in 
current law that recognize spiritual care as a medical expense eligible 
for a medical care tax deduction. Nothing in the recently enacted 
health reform law prevents insurance companies from covering care that 
is currently recognized by the Internal Revenue Service as eligible for 
a medical care tax deduction through health insurance plans in the 
exchanges. Further, the new health reform law does not reduce existing 
provisions in the law that recognize spiritual care.
  As we work to implement comprehensive health reform, I believe it is 
important to ensure that the needs of Americans relying on religious 
and spiritual care are addressed. I know these views are shared by my 
colleagues, Chairman Harkin and Senator Sherrod Brown, and I look 
forward to continue working with them on this issue.
  Mr. BROWN of Ohio. I would like to associate myself with the remarks 
of Senator Kerry. We share an interest in providing appropriate 
accommodation for spiritual and religious care in a reformed health 
insurance market.
  No American should be left worse off as a result of health reform. 
Some spiritual care--including that which is provided by Christian 
Science practitioners and Christian Science nurses--has been covered by 
certain health insurance policies for decades.
  For example, four plans under the Federal Employees Health Benefits 
Program cover religious nonmedical nursing care and/or Christian 
Science practitioner services. They are the Government Employees' 
Health Association, the Mail Handlers Benefit Plan, the Special Agents 
Mutual Benefit Association, and the Association Benefit Plan.
  Religious nonmedical nursing services are also covered under the 
Medicare and Medicaid Programs--42 U.S.C. Sec. 1395x(ss) and 
Sec. 1395i-5. TRICARE covers care in Christian Science nursing 
facilities, private duty Christian Science nursing services, and 
Christian Science practitioner services (10 U.S.C. Sec. 1079(a)(4)). 
And under section 223 of the Internal Revenue Code, funds contained in 
a health savings account may be used to pay for spiritual care (26 
U.S.C. Sec.  223(d)(2)(A)).
  I have an interest in identifying a statutory way to affirm that 
health insurance companies may still cover this mode of care as part of 
their policies.
  Chairman Harkin has shown great leadership throughout health reform.
  Mr. HARKIN. I thank the Senator from Ohio. Nothing in health reform 
legislation would cut existing benefits or restrict the ability of 
private insurance carriers from covering spiritual care. Further, 
spiritual care will continue to be recognized as a medical expense 
eligible for a medical care tax deduction.
  Mr. BROWN of Ohio. I thank the Senator for his assistance and look 
forward to working with him and Senator Kerry to ensure that 
appropriate protections for spiritual care are provided as health 
reform is implemented.
  Mr. KERRY. I thank the Senator.

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