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H.R. 2372 (115th): VETERAN Act


The text of the bill below is as of Jun 15, 2017 (Passed the House).

Summary of this bill

Source: Republican Policy Committee

H.R. 2372 codifies a Department of Treasury regulation that allows veterans who are eligible for, but do not elect to be covered by, certain Veterans Affairs health programs to qualify for current law premium assistance tax credits. In addition, the bill amends H.R. 1628, the American Health Care Act (AHCA) of 2017, to provide the same rule with respect to the new credit for the purchase of health insurance.

According to the bill’s sponsor, “Our veterans have put their lives on the line to defend freedom and our individual liberties, and they are promised affordable access to health care through the VA when they return home. However, some veterans choose …


IB

115th CONGRESS

1st Session

H. R. 2372

IN THE HOUSE OF REPRESENTATIVES

AN ACT

To amend the Internal Revenue Code of 1986 to clarify the rules relating to veteran health insurance and eligibility for the premium tax credit.

1.

Short title

This Act may be cited as the Veterans Equal Treatment Ensures Relief and Access Now Act or the VETERAN Act.

2.

Clarification relating to veteran health insurance and eligibility for premium tax credit

(a)

Amendment of pre-2020 credit

(1)

In general

Section 36B(c)(2)(B)(i) of the Internal Revenue Code of 1986, prior to any amendment by section 214 of the American Health Care Act of 2017, is amended by adding at the end the following: For purposes of the preceding sentence, an individual shall not be treated as eligible for coverage described in section 5000A(f)(1)(A)(v) unless such individual is enrolled in such coverage..

(2)

Effective date

The amendment made by this subsection shall apply to taxable years ending after December 31, 2013.

(b)

Amendment of post-2019 credit

(1)

In general

Section 36B(d) of such Code, as amended by section 214 of the American Health Care Act of 2017 and in effect for months beginning after December 31, 2019, is amended by adding at the end the following:

For purposes of paragraph (2)(B), an individual shall not be treated as eligible for coverage described in section 5000A(f)(1)(A)(v) unless such individual is enrolled in such coverage.

.

(2)

Effective date

The amendment made by this subsection is contingent upon the enactment of the American Health Care Act of 2017 and shall apply (if at all) to months beginning after December 31, 2019, in taxable years ending after such date.

Passed the House of Representatives June 15, 2017.

Karen L. Haas,

Clerk.