,i  #aag? ,,congress  #b;d ,session  ,h4
 ,r4 #fejh  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,janu>y #be1 #bjbb,ms4
 ,van ,duyne introduc$ ! foll[+ bill2   
:i* 0 ref]r$ to ! ,committee on ,ways & 
,means1 & 9 addition to ! ,committee on 
,en]gy & ,comm]ce1 = a p]iod to be      
subsequ5tly det]m9$ by ! ,speak]1 9 ea* 
case = consid]ation ( su* provisions z  
fall )9 ! jurisdiction ( ! committee    
conc]n$  ,a ,,bill  ,to am5d title      
,,xxvii ( ! ,public ,heal? ,s]vice ,act 
to ext5d gr\p heal? plan & heal?        
insurance cov]age to p>5ts ( enrollees  
if su* p>5ts are n eligible to enroll 9 
! ,m$ic>e or ,m$icaid program4  #a4     
,%ort title ,?is ,act may be cit$ z !   
,family ,plus ,heal? ,c>e ,act ( #bjbb4 
#b4 ,ext5sion ( cov]age to p>5ts (      
enrollees :o are n eligible to enroll 9 
! ,m$ic>e or ,m$icaid program  7a7      
,ext5sion ( cov]age ,title ,,xxvii ( !  
,public ,heal? ,s]vice ,act 7#db        
,u4,s4,c4 #cjj;gg et seq47 is am5d$ by  
ins]t+ aft] section #bgad ! foll[+ new  

section3  #bgad;,a4 ,ext5sion ( cov]age 
to p>5ts ( enrollees :o are n eligible  
to enroll 9 ! ,m$ic>e or ,m$icaid       
program ,a gr\p heal? plan or a heal?   
insurance issu] (f]+ gr\p or individual 
heal? insurance cov]age t provides      
dep5d5t cov]age ( *ildr5 %all ext5d     
cov]age "u su* gr\p heal? plan or su*   
heal? insurance cov]age1 at ! option (  
an individual enroll$ 9 su* gr\p heal?  
plan or su* heal? insurance cov]age1 to 
a p>5t ( su* individual if su* p>5t is n
 entitl$ to b5efits "u "p ,a1 or        
eligible to enroll "u "p ,b1 ( title    
,,xviii ( ! ,social ,security ,act & n  
eligible to enroll "u a ,/ate plan 7or  
waiv] ( su* plan7 "u title ,,xix ( su*  
,act4  4  7b7 ,tax treatm5t (           
exp5ditures = heal? insurance (         
non-,dep5d5t p>5ts  7#a7 ,tax treatm5t  
7,a7 ,exclusion ( am\nts exp5d$ = m$ical
 c>e ,section #aje7;b7 ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$ to read z
 foll[s3  7b7 ,am\nts exp5d$ = m$ical   
c>e  7#a7 ,am\nts ,except 9 ! case (    

am\nts attributable to 7& n 9 excess (7 
d$uctions all[$ "u section #bac 7relat+ 
to m$ical1 etc41 exp5ses7 = any prior   
taxable ye>1 gross income does n include
 am\nts ref]r$ to 9 subsection 7a7 if   
su* am\nts are paid1 directly or        
indirectly1 to ! taxpay] to reimburse ! 
taxpay] = exp5ses incurr$ by him = !    
m$ical c>e 7z def9$ 9 section #bac7;d77 
( ! taxpay]1 8 sp\se1 8 dep5d5ts 7z     
def9$ 9 section #aeb1 det]m9$ )\t reg>d 
to subsections 7b77#a71 7b77#b71 &      
7d77#a77;,b7 !re(71 any *ild 7z def9$ 9 
section #aeb7;f77#a77 ( ! taxpay] :o z (
 ! end ( ! taxable ye> has n atta9$ age 
#bg1 & any p>5t ( ! taxpay] :o 7dur+ !  
cal5d> mon? 9 :i* su* am\nts are        
incurr$7 is n entitl$ to b5efits "u "p  
,a1 or eligible to enroll "u "p ,b1 (   
title ,,xviii ( ! ,social ,security ,act
 & n eligible to enroll "u a ,/ate plan 
7or waiv] ( su* plan7 "u title ,,xix (  
su* ,act4 ,any *ild to :om section      
#aeb7;e7 applies %all be treat$ z a     
dep5d5t ( bo? p>5ts = purposes ( ?is    

subsection4  7#b7 ,p>5t def9$ ,=        
purposes ( ?is subsection1 ! t]m p>5t   
includes a biological p>5t1 a /epp>5t1 &
 a p>5t by adoption4  4  7,b7           
,self-employ$ heal? insurance d$uction  
,section #afb7l77#a7 ( su* ,code is     
am5d$-- 7i7 9 subp>agraph 7,c71 by /rik+
 & at ! end1  7ii7 9 subp>agraph 7,d71  
by /rik+ ! p]iod at ! end & ins]t+ 1 &1 
&  7iii7 by add+ at ! end ! foll[+ new  
subp>agraph3  7,e7 any p>5t 7z def9$ 9  
section #aje7;b77#b77 ( ! taxpay] :o1   
dur+ ! cal5d> mon? 9 :i* su* am\nts are 
incurr$1 is n entitl$ to b5efits "u "p  
,a1 or eligible to enroll "u "p ,b1 (   
title ,,xviii ( ! ,social ,security ,act
 & n eligible to enroll "u a ,/ate plan 
7or waiv] ( su* plan7 "u title ,,xix (  
su* ,act4  4  7,c7 ,cov]age "u          
self-employ$ d$uction ,section          
#afb7l77#b77;,b7 ( su* ,code is am5d$ by
 ins]t+ or subp>agraph 7,e7 aft]        
subp>agraph 7,d74  7,d7 ,m$ical & o!r   
b5efits = retir$ employees ,section     
#dja7;h7 ( su* ,code is am5d$ by /rik+  

age #bg4 & ins]t+ age #bg or :o is a    
p>5t 7z def9$ 9 section #aje7;b77#b77 ( 
a retir$ employee :o 7dur+ ! cal5d> mon?
 9 :i* su* contributions are made7 is n 
entitl$ to b5efits "u "p ,a1 or eligible
 to enroll "u "p ,b1 ( title ,,xviii ( !
 ,social ,security ,act & n eligible to 
enroll "u a ,/ate plan 7or waiv] ( su*  
plan7 "u title ,,xix ( su* ,act44  7,e7 
,treatm5t ( p>5t z dep5d5t = purposes ( 
c]ta9 sick & accid5t b5efits ,section   
#eja7;c77#i7 ( su* ,code is am5d$ by    
/rik+ ! p]iod at ! end & ins]t+ or :o is
 a p>5t 7z def9$ 9 section #aje7;b77#b77
 ( a memb] :o 7dur+ ! cal5d> mon? 9 :i* 
su* paym5ts are made7 is n entitl$ to   
b5efits "u "p ,a1 or eligible to enroll 
"u "p ,b1 ( title ,,xviii ( ! ,social   
,security ,act & n eligible to enroll "u
 a ,/ate plan 7or waiv] ( su* plan7 "u  
title ,,xix ( su* ,act44  7#b7          
,effective date ,! am5dm5ts made by ?is 
subsection %all apply to am\nts paid or 
incurr$ aft] ! date ( ! enactm5t ( ?is  
,act4