US Codex
Bill
Notes

To amend the Internal Revenue Code of 1986 to clarify the special rules for accident and health plans of certain governmental entities, and for other purposes.

S. 2660 · 113th Congress · Jul 24, 2014 · Lineage

A BILL

Section 1 Clarification of special rule for certain governmental plans

(a)
In general— Paragraph (1) of section 105(j) of the Internal Revenue Code of 1986 is amended—
(1)
by striking “the taxpayer” and inserting “an employee or to a spouse, dependent (as defined for purposes of subsection (b)), or child (as so defined) of an employee”, and
(2)
by striking “deceased plan participant's beneficiary” and inserting “deceased employee's beneficiary other than a surviving spouse, dependent (as so defined), or child (as so defined) of the employee”.
(b)
Application to political subdivisions of States— Paragraph (2) of section 105(j) of the Internal Revenue Code of 1986 is amended—
(1)
by inserting “or established by or on behalf of a State or political subdivision thereof” after “public retirement system”, and
(2)
by inserting “or 501(c)(9)” after “section 115” in subparagraph (B).
(c)
Effective date— The amendments made by this section shall apply to payments after the date of the enactment of this Act.