,,ii  #aacth ,,congress  #b;d ,session  
,s4 #bffj  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,july #bd1     
#bjad ,ms4 ,cantwell 7for herself1 ,mr4 
,crapo1 ,mrs4 ,murray1 and ,mr4 ,risch7 
introduced the following bill2 which was
 read twice and referred to the         
,committee on ,finance  ,a ,,bill  ,to  
amend the ,internal ,revenue ,code of   
#aihf to clarify the special rules for  
accident and health plans of certain    
governmental entities1 and for other    
purposes4  #a4  ,clarification of       
special rule for certain governmental   
plans  7a7 ,in general ,paragraph 7#a7  
of section #aje7;j7 of the ,internal    
,revenue ,code of #aihf is amended--    
7#a7 by striking the taxpayer and       
inserting an employee or to a spouse1   
dependent 7as defined for purposes of   
subsection 7b771 or child 7as so        
defined7 of an employee1 and  7#b7 by   
striking deceased plan participant's    
beneficiary and inserting deceased      
employee's beneficiary other than a     

surviving spouse1 dependent 7as so      
defined71 or child 7as so defined7 of   
the employee4  7b7  ,application to     
political subdivisions of ,states       
,paragraph 7#b7 of section #aje7;j7 of  
the ,internal ,revenue ,code of #aihf is
 amended--  7#a7 by inserting or        
established by or on behalf of a ,state 
or political subdivision thereof after  
public retirement system1 and  7#b7 by  
inserting or #eja7;c77#i7 after section 
#aae in subparagraph 7,b74  7c7         
,effective date  ,the amendments made by
 this section shall apply to payments   
after the date of the enactment of this 
,act4