I
115th CONGRESS
1st Session
H. R. 2372
IN THE HOUSE OF REPRESENTATIVES
May 4, 2017
Mr. Sam Johnson of Texas (for himself, Mr. Roe of Tennessee, Mr. Knight, Mr. Lamborn, Mr. Schweikert, Mr. Bilirakis, Mrs. Noem, Mr. Paulsen, Mr. Marchant, Mr. Bishop of Michigan, and Ms. Jenkins of Kansas) introduced the following bill; which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to clarify the rules relating to veteran health insurance and eligibility for the premium tax credit.
Short title
This Act may be cited as the Veterans Equal Treatment Ensures Relief and Access Now Act
or the VETERAN Act
.
Clarification relating to veteran health insurance and eligibility for premium tax credit
Amendment of pre-2020 credit
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.
.
Effective date
The amendment made by this subsection shall apply to taxable years beginning after December 31, 2017.
Amendment of post-2019 credit
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.
.
Effective date
The amendment made by this paragraph 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.