[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6508 Introduced in House (IH)]
<DOC>
117th CONGRESS
2d Session
H. R. 6508
To amend title XXVII of the Public Health Service Act to extend group
health plan and health insurance coverage to parents of enrollees if
such parents are not eligible to enroll in the Medicare or Medicaid
program.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
January 25, 2022
Ms. Van Duyne introduced the following bill; which was referred to the
Committee on Ways and Means, and in addition to the Committee on Energy
and Commerce, for a period to be subsequently determined by the
Speaker, in each case for consideration of such provisions as fall
within the jurisdiction of the committee concerned
_______________________________________________________________________
A BILL
To amend title XXVII of the Public Health Service Act to extend group
health plan and health insurance coverage to parents of enrollees if
such parents are not eligible to enroll in the Medicare or Medicaid
program.
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 ``Family Plus Health Care Act of
2022''.
SEC. 2. EXTENSION OF COVERAGE TO PARENTS OF ENROLLEES WHO ARE NOT
ELIGIBLE TO ENROLL IN THE MEDICARE OR MEDICAID PROGRAM.
(a) Extension of Coverage.--Title XXVII of the Public Health
Service Act (42 U.S.C. 300gg et seq.) is amended by inserting after
section 2714 the following new section:
``SEC. 2714A. EXTENSION OF COVERAGE TO PARENTS OF ENROLLEES WHO ARE NOT
ELIGIBLE TO ENROLL IN THE MEDICARE OR MEDICAID PROGRAM.
``A group health plan or a health insurance issuer offering group
or individual health insurance coverage that provides dependent
coverage of children shall extend coverage under such group health plan
or such health insurance coverage, at the option of an individual
enrolled in such group health plan or such health insurance coverage,
to a parent of such individual if such parent is not entitled to
benefits under part A, or eligible to enroll under part B, of title
XVIII of the Social Security Act and not eligible to enroll under a
State plan (or waiver of such plan) under title XIX of such Act.''.
(b) Tax Treatment of Expenditures for Health Insurance of Non-
Dependent Parents.--
(1) Tax treatment.--
(A) Exclusion of amounts expended for medical
care.--Section 105(b) of the Internal Revenue Code of
1986 is amended to read as follows:
``(b) Amounts Expended for Medical Care.--
``(1) Amounts.--Except in the case of amounts attributable
to (and not in excess of) deductions allowed under section 213
(relating to medical, etc., expenses) for any prior taxable
year, gross income does not include amounts referred to in
subsection (a) if such amounts are paid, directly or
indirectly, to the taxpayer to reimburse the taxpayer for
expenses incurred by him for the medical care (as defined in
section 213(d)) of the taxpayer, his spouse, his dependents (as
defined in section 152, determined without regard to
subsections (b)(1), (b)(2), and (d)(1)(B) thereof), any child
(as defined in section 152(f)(1)) of the taxpayer who as of the
end of the taxable year has not attained age 27, and any parent
of the taxpayer who (during the calendar month in which such
amounts are incurred) is not entitled to benefits under part A,
or eligible to enroll under part B, of title XVIII of the
Social Security Act and not eligible to enroll under a State
plan (or waiver of such plan) under title XIX of such Act. Any
child to whom section 152(e) applies shall be treated as a
dependent of both parents for purposes of this subsection.
``(2) Parent defined.--For purposes of this subsection, the
term `parent' includes a biological parent, a stepparent, and a
parent by adoption.''.
(B) Self-employed health insurance deduction.--
Section 162(l)(1) of such Code is amended--
(i) in subparagraph (C), by striking
``and'' at the end,
(ii) in subparagraph (D), by striking the
period at the end and inserting ``, and'', and
(iii) by adding at the end the following
new subparagraph:
``(E) any parent (as defined in section 105(b)(2))
of the taxpayer who, during the calendar month in which
such amounts are incurred, is not entitled to benefits
under part A, or eligible to enroll under part B, of
title XVIII of the Social Security Act and not eligible
to enroll under a State plan (or waiver of such plan)
under title XIX of such Act.''.
(C) Coverage under self-employed deduction.--
Section 162(l)(2)(B) of such Code is amended by
inserting ``or subparagraph (E)'' after ``subparagraph
(D)''.
(D) Medical and other benefits for retired
employees.--Section 401(h) of such Code is amended by
striking ``age 27.'' and inserting ``age 27 or who is a
parent (as defined in section 105(b)(2)) of a retired
employee who (during the calendar month in which such
contributions are made) is not entitled to benefits
under part A, or eligible to enroll under part B, of
title XVIII of the Social Security Act and not eligible
to enroll under a State plan (or waiver of such plan)
under title XIX of such Act.''.
(E) Treatment of parent as dependent for purposes
of certain sick and accident benefits.--Section
501(c)(9) of such Code is amended by striking the
period at the end and inserting ``or who is a parent
(as defined in section 105(b)(2)) of a member who
(during the calendar month in which such payments are
made) is not entitled to benefits under part A, or
eligible to enroll under part B, of title XVIII of the
Social Security Act and not eligible to enroll under a
State plan (or waiver of such plan) under title XIX of
such Act.''.
(2) Effective date.--The amendments made by this subsection
shall apply to amounts paid or incurred after the date of the
enactment of this Act.
<all>