No Healthcare Subsidies for Foreign Diplomats Act of 2014 - Amends the Internal Revenue Code to deny a tax credit for the cost of health insurance premiums and health insurance cost-sharing reductions under the Patient Protection and Affordable Care Act to foreign diplomats. Requires the Secretary of State to notify all foreign missions in the United States, permanent missions to the United Nations, and the United Nations Secretariat that health insurance premium tax credits and cost-sharing reductions are not available for their foreign personnel with nonimmigrant status under the Immigration and Nationality Act.
[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5825 Introduced in House (IH)]
113th CONGRESS
2d Session
H. R. 5825
To amend the Internal Revenue Code of 1986 to prevent foreign diplomats
from being eligible to receive health insurance premium tax credits and
health insurance cost-sharing reductions, and for other purposes.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
December 10, 2014
Mr. Royce (for himself and Mr. Camp) introduced the following bill;
which was referred to the Committee on Ways and Means, and in addition
to the Committees on Energy and Commerce and Foreign Affairs, for a
period to be subsequently determined by the Speaker, in each case for
consideration of such provisions as fall within the jurisdiction of the
committee concerned
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to prevent foreign diplomats
from being eligible to receive health insurance premium tax credits and
health insurance cost-sharing reductions, and for other purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``No Healthcare Subsidies for Foreign
Diplomats Act of 2014''.
SEC. 2. FINDINGS.
The Congress finds the following:
(1) The Patient Protection and Affordable Care Act (Public
Law 111-148) (in this section referred to as the ``Affordable
Care Act'') established certain taxpayer-funded subsidies, such
as premium tax credits and cost-sharing reductions, that
directly or indirectly pay portions of the costs of health
insurance and services for eligible individuals and households.
(2) Diplomats of foreign governments and United Nations
staff members who are not citizens or lawful permanent
residents of the United States do not pay Federal income taxes
on their salaries from those employers.
(3) The Department of State has notified foreign missions
in the United States, permanent missions to the United Nations,
and the United Nations Secretariat that ``the benefits of the
United States Affordable Care Act are available'' to their
personnel.
(4) According to the Department of Health and Human
Services and the Congressional Research Service, foreign
diplomats and United Nations employees in the United States are
currently eligible to obtain United States taxpayer-funded
subsidies under the Affordable Care Act, such as premium tax
credits and cost-sharing reductions, on the same basis as
American citizens and lawful permanent residents.
(5) United States diplomats overseas do not depend on
foreign taxpayers for health care coverage, but rely on United
States-based health insurance plans that provide overseas
coverage.
(6) The Department of Health and Human Services does not
currently collect data that would allow it to identify any
foreign diplomats who are enrolled in a qualified health plan
and who may be receiving premium tax credits or cost-sharing
reductions pursuant to the Affordable Care Act.
(7) The Department of State also does not possess that
data, and has asserted that it is not involved in whatever
processes foreign diplomats may use to obtain benefits funded
by the United States Government.
(8) The Internal Revenue Service does not collect visa
information and is not currently able to discern whether any
taxpayer is present in the United States pursuant to an A
(diplomatic) or a G (UN/international organization)
nonimmigrant visa.
(9) The Internal Revenue Service also does not collect data
identifying whether a foreign diplomat is enrolled in a
qualified health plan and is receiving a premium tax credit or
cost-sharing reduction pursuant to the Affordable Care Act.
SEC. 3. SENSE OF CONGRESS.
It is the sense of Congress that--
(1) foreign diplomats should be allowed to purchase health
insurance coverage in the United States, but the cost of that
coverage should be borne by their sending States; and
(2) United States taxpayers should not subsidize the health
insurance expenses of foreign diplomats.
SEC. 4. FOREIGN DIPLOMATS INELIGIBLE TO RECEIVE HEALTH INSURANCE
PREMIUM TAX CREDITS AND HEALTH INSURANCE COST-SHARING
REDUCTIONS.
(a) Denial of Eligibility.--
(1) For health insurance premium tax credits.--Section 36B
of the Internal Revenue Code of 1986 is amended--
(A) by redesignating subsection (g) as subsection
(h); and
(B) by inserting after subsection (f) the following
new subsection:
``(g) Denial of Credit to Foreign Diplomats.--
``(1) In general.--No credit shall be allowed under this
section to any individual for any month during any portion of
which such individual is a foreign diplomat.
``(2) Foreign diplomat.--For purposes of this subsection,
the term `foreign diplomat' means an alien admitted to the
United States as a nonimmigrant under section 101(a)(15)(A) or
section 101(a)(15)(G) of the Immigration and Nationality
Act.''.
(2) For cost-sharing reductions.--For denial of cost
sharing reductions to individuals ineligible for the premium
tax credit under section 36B of the Internal Revenue Code of
1986, see section 1402(f)(2) of the Patient Protection and
Affordable Care Act (42 U.S.C. 18071(f)(2)).
(3) Effective date.--The amendment made by paragraph (1)
shall apply to foreign diplomats for months beginning more than
30 days after the date of the enactment of this Act, in taxable
years ending after such date, regardless of whether the
diplomat may have been determined eligible for a premium tax
credit or cost-sharing reduction (or advance payment with
respect to such credit or reduction) before such date of
enactment.
(4) Information coordination for timely implementation.--
The Secretary of State shall coordinate with, and provide such
information to, the Secretaries of Homeland Security and of
Health and Human Services regarding individuals in the status
of a foreign diplomat (described in section 36B(g)(2) of the
Internal Revenue Code of 1986, as inserted by paragraph (1)) as
may be necessary--
(A) to apply the amendment made by paragraph (1)
and the provisions of paragraph (2) on a timely
process, including applying such amendment in the case
of an individual who has been determined eligible for a
premium tax credit or cost-sharing reduction (or an
advance payment thereof) before the date of the
enactment of this Act; and
(B) to provide information to the Secretary of
Health and Human Services for the reports to Congress
under subsection (b)(1).
(b) Reports to Congress.--
(1) In general.--Not later than 60 days after the date of
the enactment of this Act, and every 180 days thereafter,
subject to paragraph (3), the Secretary of Health and Human
Services shall submit to the appropriate committees of Congress
(as defined in paragraph (2)) a written report on the
implementation of this section. Each such report shall
include--
(A) the number of foreign diplomats listed in the
information received by such Secretary under subsection
(a)(4)(B) with respect to whom an advance determination
of eligibility was still in effect under section 1412
of the Patient Protection and Affordable Care Act (42
U.S.C. 18082) as of the most recent date of the receipt
of such information by such Secretary; and
(B) the number of such advance determinations which
were revoked at the time of the submission of such
written report to Congress.
(2) Appropriate committees of congress.--For purposes of
this subsection, the term ``appropriate committees of
Congress'' means the Committees on Foreign Relations, Finance,
and Health, Education, Labor, and Pensions of the Senate and
the Committees on Foreign Affairs, Ways and Means, and Energy
and Commerce of the House of Representatives.
(3) Termination.--No report shall be required to be
submitted under this subsection after the second consecutive
report in which the number required to be included in such
report under paragraph (1)(A) is zero.
(c) Notice to Governments and International Organizations.--Not
later than 30 days after the date of the enactment of this Act, the
Secretary of State shall notify all foreign missions in the United
States, permanent missions to the United Nations, and the United
Nations Secretariat, that premium tax credits under section 36B of the
Internal Revenue Code of 1986 and cost-sharing reductions under section
1402 of the Patient Protection and Affordable Care Act are not
available to any of their personnel who have the status in the United
States as a nonimmigrant under section 101(a)(15)(A) or 101(a)(15)(G)
of the Immigration and Nationality Act (8 U.S.C. 1101(a)(15)(A),
1101(a)(15)(G)).
<all>
Introduced in House
Introduced in House
Referred to the Committee on Ways and Means, and in addition to the Committees on Energy and Commerce, and Foreign Affairs, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Ways and Means, and in addition to the Committees on Energy and Commerce, and Foreign Affairs, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Ways and Means, and in addition to the Committees on Energy and Commerce, and Foreign Affairs, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
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