To amend the Internal Revenue Code of 1986 to allow Federal civilian and military retirees to pay health insurance premiums on a pretax basis and to allow a deduction for TRICARE supplemental premiums.

1/16/2023, 4:17 PM
Amends the Internal Revenue Code to permit: (1) Federal civilian and military retirees to pay Federal Employees Health Benefits Program and TRICARE supplemental premiums on a pretax basis; and (2) a deduction (available to itemizers and nonitemizers) for TRICARE supplemental premiums and enrollment fees.
Congress
107

Number
HR - 2125

Introduced on
2001-06-12

# Amendments
0

Sponsors
+5

Cosponsors
+5

Variations and Revisions

6/12/2001

Status of Legislation

Bill Introduced
Introduced to House
House to Vote
Introduced to Senate
Senate to Vote

Purpose and Summary

Amends the Internal Revenue Code to permit: (1) Federal civilian and military retirees to pay Federal Employees Health Benefits Program and TRICARE supplemental premiums on a pretax basis; and (2) a deduction (available to itemizers and nonitemizers) for TRICARE supplemental premiums and enrollment fees.
Alternative Names
Official Title as IntroducedTo amend the Internal Revenue Code of 1986 to allow Federal civilian and military retirees to pay health insurance premiums on a pretax basis and to allow a deduction for TRICARE supplemental premiums.

Policy Areas
Taxation

Potential Impact
Annuities•
Armed Forces and National Security•
Federal employees•
Finance and Financial Sector•
Flexible benefit plans•
Government Operations and Politics•
Government employees' health insurance•
Health•
Income tax•
Insurance premiums•
Labor and Employment•
Managed care•
Medical economics•
Military medicine•
Military pensions•
Personal income tax•
Retired military personnel•
Retiree health benefits•
Tax deductions

Comments

Related

Recent Activity

Latest Summary11/28/2006
Amends the Internal Revenue Code to permit: (1) Federal civilian and military retirees to pay Federal Employees Health Benefits Program and TRICARE supplemental premiums on a pretax basis; and (2) a deduction (available to itemizers and nonitemizers)...

Latest Action6/12/2001
Referred to the House Committee on Ways and Means.