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Shown Here: Introduced in House (09/21/2009)
111th CONGRESS 1st Session
H. R. 3608
To amend the Internal Revenue Code of 1986 to codify the
exclusion from gross income of medical care provided for Indians, and for other
purposes.
IN THE HOUSE OF REPRESENTATIVES
September 21, 2009
Mr. Becerra (for
himself, Mr. Nunes,
Mr. Rahall,
Mr. Baca, Ms. Berkley, Mrs.
Bono Mack, Mr. Boren,
Mr. Cole, Mr. Herger, Mr.
Kildee, Mr. Kline of
Minnesota, Mr. Lewis of
California, Mr. Luján,
Mr. McCarthy of California,
Ms. McCollum,
Mr. Pallone,
Mr. Pomeroy,
Mr. Radanovich, and
Mr. Shuler) 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 codify the
exclusion from gross income of medical care provided for Indians, and for other
purposes.
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
“Tribal Health Benefits Clarification Act of
2009”.
SEC. 2. Exclusion from
gross income for medical care provided for Indians.
(a) In
general.—Part III of
subchapter B of chapter 1 of the Internal Revenue Code of 1986 (relating to
items specifically excluded from gross income) is amended by inserting after
section 139C the following new section:
“SEC. 139D. Medical care
provided for Indians.
“(a) In
general.—Gross income does not
include—
“(1) health services or
benefits provided or purchased by the Indian Health Service, either directly or
indirectly, through a grant to or a contract or compact with an Indian tribe or
tribal organization or through programs of third parties funded by the Indian
Health Service,
“(2) medical care
provided by an Indian tribe or tribal organization to a member of an Indian
tribe (including for this purpose, to the member’s spouse or dependents)
through any one of the following: provided or purchased medical care services;
accident or health insurance (or an arrangement having the effect of accident
or health insurance); or amounts paid, directly or indirectly, to reimburse the
member for expenses incurred for medical care,
“(3) the value of
accident or health plan coverage provided by an Indian tribe or tribal
organization for medical care to a member of an Indian tribe (including for
this purpose, coverage that extends to such member's spouse or dependents)
under an accident or health plan (or through an arrangement having the effect
of accident or health insurance), and
“(4) any other medical
care provided by an Indian tribe that supplements, replaces, or substitutes for
the programs and services provided by the Federal Government to Indian tribes
or Indians.
“(b) Definitions.—For purposes of this section—
“(1) IN
GENERAL.—The terms
‘accident or health insurance’ and ‘accident or health
plan’ have the same meaning as when used in sections 104 and 106.
“(2) MEDICAL
CARE.—The term ‘medical care’ has the meaning given
such term in section 213.
“(3) DEPENDENT.—The
term ‘dependent’ has the meaning given such term in section 152,
determined without regard to subsections (b)(1), (b)(2) and (d)(1)(B).
“(4) INDIAN
TRIBE.—The term ‘Indian tribe’ means any Indian tribe,
band, nation, pueblo, or other organized group or community, including any
Alaska Native village, or regional or village corporation, as defined in, or
established pursuant to, the Alaska Native Claims Settlement Act (43 U.S.C.
1601 et seq.), which is recognized as eligible for the special programs and
services provided by the United States to Indians because of their status as
Indians.
“(5) TRIBAL
ORGANIZATION.—The term ‘tribal organization’ has the
meaning given such term in section 4(l) of the Indian Self-Determination and
Education Assistance Act (25 U.S.C.
450b(l)).”.
(b) Clerical
amendment.—The table of sections for such part III is amended by
inserting after the item relating to section 139C the following new
item:
“Sec. 139D. Medical care provided
for Indians.”.
(c) Effective
date.—The amendments made by
this section shall apply to health benefits and coverage provided after the
date of enactment of this Act.
(d) No
inference.—Nothing in the
amendments made by this section shall be construed to create an inference with
respect to the exclusion from gross income of—
(1) benefits provided
by Indian tribes that are not within the scope of this section, and
(2) health benefits or
coverage provided by Indian tribes prior to the effective date of this
section.