US HB2088 | 2011-2012 | 112th Congress
Status
Spectrum: Partisan Bill (Democrat 136-6)
Status: Introduced on June 2 2011 - 25% progression, died in committee
Action: 2011-06-06 - Referred to the Subcommittee on Health.
Pending: House Subcommittee on Health Committee
Text: Latest bill text (Introduced) [PDF]
Status: Introduced on June 2 2011 - 25% progression, died in committee
Action: 2011-06-06 - Referred to the Subcommittee on Health.
Pending: House Subcommittee on Health Committee
Text: Latest bill text (Introduced) [PDF]
Summary
Tax Parity for Health Plan Beneficiaries Act of 2011 - Amends the Internal Revenue Code to: (1) exclude from an employee's gross income employer-provided accident and health plan benefits extended to a domestic partner or non-dependent, non-spouse beneficiary eligible to receive such benefits under an employer plan (i.e., "eligible beneficiary"); (2) exempt such benefits paid to eligible beneficiariees from otherwise applicable employment and unemployment taxes; (3) allow self-employed individuals a tax deduction for the health insurance costs of their eligible beneficiaries; (4) allow tax-exempt voluntary employees' beneficiary associations to provide sick and accident benefits to the domestic partners and non-dependent, non-spouse beneficiaries of their members; (5) allow reimbursement of the medical expenses of an eligible beneficiary from a health savings account (HSA); and (6) extend tax-exempt medical benefits to the eligible beneficiaries of retired employees Directs the Secretary of the Treasury to provide guidance relating to reimbursements from a flexible spending arrangement and a health reimbursement arrangement attributable to an eligible beneficiary as defined by this Act.
Title
Tax Parity for Health Plan Beneficiaries Act of 2011
Sponsors
History
| Date | Chamber | Action |
|---|---|---|
| 2011-06-06 | House | Referred to the Subcommittee on Health. |
| 2011-06-02 | House | Referred to the House Committee on Ways and Means. |
| 2011-06-02 | House | Sponsor introductory remarks on measure. (CR E1031) |
Same As/Similar To
SB1171 (Same As) 2011-06-09 - Read twice and referred to the Committee on Finance.
Subjects
Administrative law and regulatory procedures
Department of the Treasury
Employee benefits and pensions
Employment taxes
Health care costs and insurance
Income tax deductions
Income tax deferral
Income tax exclusion
Self-employed
Taxation
Department of the Treasury
Employee benefits and pensions
Employment taxes
Health care costs and insurance
Income tax deductions
Income tax deferral
Income tax exclusion
Self-employed
Taxation
US Congress State Sources
| Type | Source |
|---|---|
| Summary | https://www.congress.gov/bill/112th-congress/house-bill/2088/all-info |
| Text | https://www.congress.gov/112/bills/hr2088/BILLS-112hr2088ih.pdf |
