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. 910 · 114th Congress · Apr 14, 2015 · Lineage

A BILL

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 “a qualified taxpayer”, and
(2)
by striking “deceased plan participant's beneficiary” and inserting “deceased employee's beneficiary (other than an individual described in paragraph (3)(B))”.
(b)
Qualified taxpayer— Subsection (j) of section 105 of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:

“(3) Qualified taxpayer—For purposes of paragraph (1), with respect to an accident or health plan described in paragraph (2), the term qualified taxpayer means a taxpayer who is—

“(A) an employee, or

“(B) the spouse, dependent (as defined for purposes of subsection (b)), or child (as defined for purposes of such subsection) of an employee.”

(c)
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).
(d)
Effective date— The amendments made by this section shall apply to payments after the date of the enactment of this Act.

2. Increase in continuous levy for Medicare providers and suppliers

(a)
In general— Paragraph (3) of section 6331(h) of the Internal Revenue Code of 1986 is amended by striking “30 percent” and inserting “35 percent”.
(b)
Effective date— The amendment made by this section shall apply to payments made after 180 days after the date of the enactment of this Act.