Section 1 Short title
This Act may be cited as the “Clarity for Military Retiree Health Care Act”.
Clarity for Military Retiree Health Care Act
A BILL
To amend the Internal Revenue Code of 1986 to provide a special change in status rule for employees who become eligible for TRICARE.
Sec. 2 Special change in status rule for employees who become eligible for TRICARE
In general— Subsection (g) of section 125 of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:
“(5) Change in status relating to TRICARE eligibility—For purposes of this section, if a cafeteria plan permits an employee to revoke an election during a period of coverage and to make a new election based on a change in status event, an event that causes the employee to become eligible for coverage under the TRICARE program shall be treated as a change in status event.”
Effective date— The amendment made by this section shall apply to events occurring after the date of the enactment of this Act.