A bill to amend the Internal Revenue Code of 1986 to clarify the special rules for accident and health plans of certain governmental entities, and for other purposes.

Summary

Amends the Internal Revenue Code, with respect to the exclusion from gross income of payments from an accident or health plan, to: (1) make the exclusion for payments to a beneficiary other than a spouse or dependent child applicable to plans established by or on behalf of a state or political subdivision thereof; and (2) define a "qualified taxpayer," for purposes of the exclusion, as an employee or the spouse, dependent, or child (under age 27) of an employee.

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Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 24 June 2015

  ViewDownloadOpen at official source

• Introduced in Senate (PDF)

  Introduced in Senate · EN · 24 June 2015

  ViewDownloadOpen at official source

• Introduced in Senate

  summary · EN · 24 June 2015

  Open at official source

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