S.1153 - Tax Equity for Health Plan Beneficiaries Act of 2009111th Congress (2009-2010)
|Sponsor:||Sen. Schumer, Charles E. [D-NY] (Introduced 05/21/2009)|
|Committees:||Senate - Finance|
|Latest Action:||Senate - 05/21/2009 Read twice and referred to the Committee on Finance. (All Actions)|
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Summary: S.1153 — 111th Congress (2009-2010)All Information (Except Text)
Introduced in Senate (05/21/2009)
Tax Equity for Health Plan Beneficiaries Act of 2009 - Amends the Internal Revenue Code to: (1) exclude from an employee's gross income employer-provided accident and health plan benefits extended to a domestic partner or non-dependent, non-spouse beneficiary eligible to receive such benefits under an employer plan (i.e., "eligible beneficiary"); (2) exempt such benefits paid to eligible beneficiaries from applicable employment and unemployment taxes; (3) allow self-employed individuals a tax deduction for the health insurance costs of their eligible beneficiaries; (4) allow tax-exempt volutary employees' beneficiary associations to provide sick and accident benefits to the domestic partners and non-dependent, non-spouse beneficiaries of their members; and (5) allow reimbursement of the medical expenses of an eligible beneficiary from a health savings account (HSA).
Directs the Secretary of the Treasury to provide guidance relating to reimbursements from a flexible spending arrangement and a health reimbursement arrangement attributable to an eligible beneficiary as defined by this Act.