Calendar No. 44
[Report No. 114–21]
IN THE SENATE OF THE UNITED STATES
April 14, 2015
Mr. Hatch, from the Committee on Finance, reported the following original bill; which was read twice and placed on the calendar
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.
Clarification of special rule for certain governmental plans
Paragraph (1) of section 105(j) of the Internal Revenue Code of 1986 is amended—
the taxpayer and inserting
a qualified taxpayer, and
deceased plan participant's beneficiary and inserting
deceased employee's beneficiary (other than an individual described in paragraph (3)(B)).
Subsection (j) of section 105 of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:
For purposes of paragraph (1), with respect to an accident or health plan described in paragraph (2), the term qualified taxpayer means a taxpayer who is—
an employee, or
the spouse, dependent (as defined for purposes of subsection (b)), or child (as defined for purposes of such subsection) of an employee.
Application to political subdivisions of States
Paragraph (2) of section 105(j) of the Internal Revenue Code of 1986 is amended—
or established by or on behalf of a State or political subdivision thereof after
public retirement system, and
or 501(c)(9) after
section 115 in subparagraph (B).
The amendments made by this section shall apply to payments after the date of the enactment of this Act.
Increase in continuous levy for Medicare providers and suppliers
Paragraph (3) of section 6331(h) of the Internal Revenue Code of 1986 is amended by striking
30 percent and inserting
The amendment made by this section shall apply to payments made after 180 days after the date of the enactment of this Act.
April 14, 2015
Read twice and placed on the calendar