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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.
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Introduced : Thu, Jun 2, 2011
Sponsor : Rep. McDermott, James A. (WA-7th [D])
Status : introduced Thu, Jun 2, 2011

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Co-Sponsors
Member of the congressJoined date
Rep. Moore, Gwendolynne S. (WI-4th [D]) Wed, Sep 7, 2011
Rep. Filner, Bob (CA-51st [D]) Mon, Mar 5, 2012
Rep. Bishop, Timothy H. (NY-1st [D]) Fri, Jul 15, 2011
Rep. Kucinich, Dennis J. (OH-10th [D]) Tue, Dec 20, 2011
Rep. Nadler, Jerrold L. (NY-8th [D]) Fri, Mar 9, 2012
Rep. Fitzpatrick, Michael G. (PA-8th [R]) Mon, Feb 13, 2012
Rep. Biggert, Judy (IL-13th [R]) Thu, Jul 28, 2011
Rep. Tierney, John F. (MA-6th [D]) Tue, Dec 20, 2011
Rep. Grijalva, Raul M. (AZ-7th [D]) Mon, Mar 5, 2012
Rep. Cicilline, David (RI-1st [D]) Mon, Oct 3, 2011
Rep. Fudge, Marcia L. (OH-11th [D]) Thu, Mar 29, 2012
Rep. Lowey, Nita M. (NY-18th [D]) Fri, Sep 9, 2011
Del. Norton, Eleanor Holmes (DC [D]) Thu, Feb 16, 2012
Rep. Hastings, Alcee L. (FL-23rd [D]) Wed, Sep 7, 2011
Rep. Castor, Kathy (FL-11th [D]) Wed, Jun 15, 2011
Rep. Speier, K. Jacqueline (CA-12th [D]) Thu, Oct 27, 2011
Rep. Ellison, Keith M. (MN-5th [D]) Mon, Mar 5, 2012
Rep. Ros-Lehtinen, Ileana (FL-18th [R]) Thu, Jul 14, 2011
Rep. Jackson, Jesse Louis (IL-2nd [D]) Thu, Nov 3, 2011
Rep. Capuano, Michael E. (MA-8th [D]) Thu, Oct 27, 2011
Rep. Hayworth, Nan (NY-19th [R]) Thu, Jun 2, 2011
Rep. Smith, Adam (WA-9th [D]) Mon, Oct 3, 2011
Rep. Schiff, Adam B. (CA-29th [D]) Thu, Oct 27, 2011
Rep. Ackerman, Gary L. (NY-5th [D]) Mon, Mar 5, 2012
Rep. Dold, Bob (IL-10th [R]) Wed, Nov 2, 2011
Rep. Walz, Timothy J. (MN-1st [D]) Thu, Mar 29, 2012
Rep. DeGette, Diana L. (CO-1st [D]) Thu, Mar 22, 2012
Rep. Holt, Rush D. (NJ-12th [D]) Thu, Nov 3, 2011
Rep. Fattah, Chaka (PA-2nd [D]) Mon, Mar 5, 2012
Rep. Richardson, Laura (CA-37th [D]) Wed, Jun 15, 2011
Rep. Matsui, Doris O. (CA-5th [D]) Wed, Sep 7, 2011
Rep. Ryan, Timothy J. (OH-17th [D]) Mon, Jul 11, 2011
Rep. Stark, Fortney H. (CA-13th [D]) Thu, Sep 15, 2011
Rep. Tonko, Paul D. (NY-21st [D]) Wed, Sep 7, 2011
Rep. Owens, William L. (NY-23rd [D]) Wed, Sep 7, 2011
Rep. Courtney, Joseph D. (CT-2nd [D]) Mon, Mar 5, 2012
Rep. Johnson, Henry C. (GA-4th [D]) Wed, Sep 7, 2011
Rep. Dingell, John D. (MI-15th [D]) Tue, May 15, 2012
Rep. Crowley, Joseph (NY-7th [D]) Thu, Jul 14, 2011
Rep. Edwards, Donna (MD-4th [D]) Thu, Oct 27, 2011
Rep. McCollum, Betty (MN-4th [D]) Mon, Nov 14, 2011
Rep. Rothman, Steven R. (NJ-9th [D]) Mon, Feb 13, 2012
Rep. Baldwin, Tammy (WI-2nd [D]) Wed, Jun 15, 2011
Rep. Israel, Steve J. (NY-2nd [D]) Wed, Sep 7, 2011
Rep. Maloney, Carolyn B. (NY-14th [D]) Mon, Mar 5, 2012
Rep. Hinchey, Maurice D. (NY-22nd [D]) Wed, Sep 7, 2011
Rep. Himes, Jim (CT-4th [D]) Thu, Oct 13, 2011
Rep. Doggett, Lloyd A. (TX-25th [D]) Thu, Sep 15, 2011
Rep. Schakowsky, Janice D. (IL-9th [D]) Thu, Oct 13, 2011
Rep. Carnahan, John Russell (MO-3rd [D]) Thu, Jul 14, 2011
Rep. Hirono, Mazie K. (HI-2nd [D]) Wed, Sep 7, 2011
Rep. Inslee, Jay (WA-1st [D]) Wed, Sep 7, 2011
Rep. Tsongas, Nicola S. (MA-5th [D]) Thu, Oct 27, 2011
Rep. Cohen, Steve (TN-9th [D]) Thu, Oct 13, 2011
Rep. Baca, Joe (CA-43rd [D]) Tue, Dec 20, 2011
Rep. Price, David Eugene (NC-4th [D]) Mon, Nov 14, 2011
Rep. Sherman, Brad J. (CA-27th [D]) Mon, Oct 3, 2011
Rep. Sutton, Betty (OH-13th [D]) Mon, Feb 13, 2012
Rep. Sarbanes, John P. (MD-3rd [D]) Thu, Nov 3, 2011
Rep. Hanna, Richard (NY-24th [R]) Thu, Jun 2, 2011
Rep. Higgins, Brian M. (NY-27th [D]) Thu, Sep 15, 2011
Rep. Davis, Susan A. (CA-53rd [D]) Mon, Feb 13, 2012
Rep. Blumenauer, Earl (OR-3rd [D]) Thu, Jun 2, 2011
Rep. Lujan, Ben Ray (NM-3rd [D]) Mon, Nov 14, 2011
Rep. Kind, Ronald James (WI-3rd [D]) Wed, Sep 21, 2011
Rep. Lewis, John R. (GA-5th [D]) Thu, Oct 27, 2011
Rep. Doyle, Michael F. (PA-14th [D]) Mon, Mar 5, 2012
Rep. Waxman, Henry A. (CA-30th [D]) Tue, Apr 17, 2012
Rep. Quigley, Mike (IL-5th [D]) Mon, Oct 3, 2011
Rep. DeFazio, Peter A. (OR-4th [D]) Fri, Sep 9, 2011
Rep. Pascrell, William J. (NJ-8th [D]) Tue, Dec 20, 2011
Rep. Miller, George (CA-7th [D]) Wed, Sep 21, 2011
Actions
DateTypeDescriptionResult
1/1/0001 action Sponsor introductory remarks on measure. (CR E1031)
1/1/0001 action Referred to the House Committee on Ways and Means.
1/1/0001 action Referred to the Subcommittee on Health.
Rolls
Committee Assignments
CommitteeSubCommitteeActivity
House Ways and Means Referral, In Committee
House Ways and Means Health Referral
Subject Terms
Taxation
Administrative law and regulatory procedures
Department of the Treasury
Employee benefits and pensions
Employment taxes
Health care costs and insurance
Income tax deductions
Income tax deferral
Income tax exclusion
Self-employed
Related Legislative
s1171 (identical)
Amendments
Titles Assigned
TypeASTitle
short introduced Tax Parity for Health Plan Beneficiaries Act of 2011
official introduced 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.

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.
Beta Release