H.R.5951 - To provide that a period of service on active duty by a member of a reserve component of the Armed Forces shall not be considered as a break in service for purposes of determining eligibility to participate in a group health plan.101st Congress (1989-1990)
|Sponsor:||Rep. Pease, Donald J. [D-OH-13] (Introduced 10/26/1990)|
|Committees:||House - Ways and Means|
|Latest Action:||House - 10/26/1990 Referred to the House Committee on Ways and Means. (All Actions)|
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Summary: H.R.5951 — 101st Congress (1989-1990)All Information (Except Text)
Introduced in House (10/26/1990)
Provides that no deduction shall be allowed under the Internal Revenue Code for expenses paid or incurred by an employer for any group health plan if the service on active duty of an eligible Reserve member is considered a break in service for purposes of determining the eligibility of such member, and his or her dependents, to participate in any such plan.
Defines "eligible Reserve member" as a member of a reserve component of the armed forces who: (1) after August 2, 1990, is called or ordered to active duty for a period of more than 30 days; (2) is an employee of an employer on the date of such call or order; and (3) resumes employment with such employer within 60 days after being released from active duty.