,,ii  ,calendar ,no4 #dd  #aadth        
,,congress  #ast ,session  ,s4 #iaj     
,report ,no4 #aad-ba  ,,in ,,the        
,,senate ,,of ,,the ,,united ,,states   
,april #ad1 #bjae ,mr4 ,hatch1 from the 
,committee on ,finance1 reported the    
following original bill2 which was read 
twice and placed on the calendar  ,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 a qualified taxpayer1 and     
7#b7 by striking deceased plan          
participant's beneficiary and inserting 
deceased employee's beneficiary 7other  
than an individual described in         
paragraph 7#c77;,b774  7b7 ,qualified   
taxpayer ,subsection 7j7 of section #aje

 of the ,internal ,revenue ,code of     
#aihf is amended by adding at the end   
the following new paragraph3  7#c7      
,qualified taxpayer ,for purposes of    
paragraph 7#a71 with respect to an      
accident or health plan described in    
paragraph 7#b71 the term qualified      
taxpayer means a taxpayer who is--  7,a7
 an employee1 or  7,b7 the spouse1      
dependent 7as defined for purposes of   
subsection 7b771 or child 7as defined   
for purposes of such subsection7 of an  
employee4  4  7c7 ,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  7d7         
,effective date ,the amendments made by 
this section shall apply to payments    
after the date of the enactment of this 

,act4  #b4 ,increase in continuous levy 
for ,medicare providers and suppliers   
7a7 ,in general ,paragraph 7#c7 of      
section #fcca7;h7 of the ,internal      
,revenue ,code of #aihf is amended by   
striking #cj percent and inserting #ce  
percent4  7b7 ,effective date ,the      
amendment made by this section shall    
apply to payments made after #ahj days  
after the date of the enactment of this 
,act4  ,april #ad1 #bjae,read twice and 
placed on the calendar