H.R.2088 - Tax Parity for Health Plan Beneficiaries Act of 2011
To amend the Internal Revenue Code of 1986 to extend the exclusion from gross income for employer-provided health coverage for employees' spouses and dependent children to coverage provided to other eligible designated beneficiaries of employees. view all titles (2)
All Bill Titles
- Official: To amend the Internal Revenue Code of 1986 to extend the exclusion from gross income for employer-provided health coverage for employees' spouses and dependent children to coverage provided to other eligible designated beneficiaries of employees. as introduced.
- Short: Tax Parity for Health Plan Beneficiaries Act of 2011 as introduced.
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Official Summary
6/2/2011--Introduced.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 eligOfficial Summary
6/2/2011--Introduced.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.
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U.S. Congress - H.R.2088 Tax Parity for Health Plan Beneficiaries Act of 2011



