Section 1 Short title
This Act may be cited as the “Hire More Heroes Act of 2014”.
Hire More Heroes Act of 2014
AN ACT
To amend the Internal Revenue Code of 1986 to allow employers to exempt employees with health coverage under TRICARE or the Veterans Administration from being taken into account for purposes of the employer mandate under the Patient Protection and Affordable Care Act.
Sec. 2 Employees with health coverage under TRICARE or the Veterans Administration may be exempted from employer mandate under Patient Protection and Affordable Care Act
In general— Section 4980H(c)(2) of the Internal Revenue Code is amended by adding at the end the following:
“(F) Exemption for health coverage under TRICARE or the Veterans Administration—Solely for purposes of determining whether an employer is an applicable large employer under this paragraph for any month, an employer may elect not to take into account for a month as an employee any individual who, for such month, has medical coverage under—
“(i) chapter 55 of title 10, United States Code, including coverage under the TRICARE program, or
“(ii) under a health care program under chapter 17 or 18 of title 38, United States Code, as determined by the Secretary of Veterans Affairs, in coordination with the Secretary of Health and Human Services and the Secretary.”
Effective date— The amendment made by subsection (a) shall apply to months beginning after December 31, 2013.