Tax Equity for Health Plan Beneficiaries Act of 2009

Summary

Tax Equity for Health Plan Beneficiaries Act of 2009 - 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 beneficiaries from 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 volutary employees' beneficiary associations to provide sick and accident benefits to the domestic partners and non-dependent, non-spouse beneficiaries of their members; and (5) allow reimbursement of the medical expenses of an eligible beneficiary from a health savings account (HSA). 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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Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 21 May 2009

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• Introduced in Senate (PDF)

  Introduced in Senate · EN · 21 May 2009

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• Introduced in Senate

  summary · EN · 21 May 2009

  Open at official source

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