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United States · Bill · S

S. 1171 (112th)

Tax Parity for Health Plan Beneficiaries Act of 2011

referredUnited States· United States Congress· EN

Introduced

9 June 2011

Last action

9 June 2011 · Introduced

Status

Read twice and referred to the Committee on Finance.

Sponsors

Charles Schumer, Susan Collins, Sheldon Whitehouse, Sen. Bingaman, Jeff [D-NM], Sen. Brown, Sherrod [D-OH], Maria Cantwell, Patty Murray, Richard Blumenthal, Kirsten Gillibrand, Jeff Merkley, Sen. Lautenberg, Frank R. [D-NJ], Ron Wyden, Sen. Franken, Al [D-MN], Sen. Kerry, John F. [D-MA], Amy Klobuchar, Sen. Casey, Robert P., Jr. [D-PA], Sen. Levin, Carl [D-MI], Rep. Johnson, Tim [D-SD-At Large], Richard Durbin, Rep. Boxer, Barbara [D-CA-6], Sen. Menendez, Robert [D-NJ], Rep. Cardin, Benjamin L. [D-MD-3], Sen. Lieberman, Joseph I. [D-CT], Sen. Mikulski, Barbara A. [D-MD], Bernie Sanders, Sen. Leahy, Patrick J. [D-VT], Jeanne Shaheen, Sen. Stabenow, Debbie [D-MI], John Reed, Christopher Coons, Sen. Feinstein, Dianne [D-CA]

Subjects

Taxation

Source updated

10 January 2026

Taxation

Official sourceDownload fileView documentsShare

Summary

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 beneficiaries 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.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 9 June 2011

    Introduced

    Introduced in Senate

    Source: IntroReferral

  2. 9 June 2011

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Sponsors

Related records

Sources

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