    [United States Statutes at Large, Volume 124, 111th Congress, 2nd Session]
    [From the U.S. Government Publishing Office, www.gpo.gov]

    Public Law 111-159
    111th Congress

    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).

    Approved April 26, 2010.

    LEGISLATIVE HISTORY--H.R. 4887:
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    CONGRESSIONAL RECORD, Vol. 156 (2010):
    Mar. 20, considered and passed House.
    Apr. 12, considered and passed Senate.