Hire More Heroes Act of 2014

Hire More Heroes Act of 2014 - Amends the Internal Revenue Code to permit an employer, for purposes of determining whether such employer is an applicable large employer and thus required to provide health care coverage to its employees under the Patient Protection and Affordable Care Act, to exclude employees who have coverage under a health care program administered by the Department of Defense (DOD), including TRICARE, or the Department of Veterans Affairs (VA).

[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[S. 2190 Introduced in Senate (IS)]

113th CONGRESS
  2d Session
                                S. 2190

To amend the Internal Revenue Code of 1986 to allow employers to exempt 
     employees with health coverage under TRICARE or the Veterans 
   Administration from being taken into account for purposes of the 
 employer mandate under the Patient Protection and Affordable Care Act.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             April 1, 2014

Mr. Blunt (for himself, Mr. Inhofe, Ms. Ayotte, Mr. Burr, Mr. Kirk, Mr. 
McCain, Mr. Pryor, Mr. Barrasso, Mr. Boozman, Mr. Chambliss, Mr. Coats, 
   Mr. Coburn, Mr. Cochran, Ms. Collins, Mr. Cornyn, Mr. Enzi, Mrs. 
 Fischer, Mr. Graham, Mr. Grassley, Mr. Hatch, Mr. Heller, Mr. Hoeven, 
Mr. Isakson, Mr. Johanns, Mr. McConnell, Mr. Moran, Ms. Murkowski, Mr. 
Paul, Mr. Portman, Mr. Risch, Mr. Roberts, Mr. Sessions, Mr. Scott, Mr. 
    Shelby, Mr. Toomey, Mr. Vitter, and Mr. Wicker) introduced the 
 following bill; which was read twice and referred to the Committee on 
                                Finance

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to allow employers to exempt 
     employees with health coverage under TRICARE or the Veterans 
   Administration from being taken into account for purposes of the 
 employer mandate under the Patient Protection and Affordable Care Act.

    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 ``Hire More Heroes Act of 2014''.

SEC. 2. EMPLOYEES WITH HEALTH COVERAGE UNDER TRICARE OR THE VETERANS 
              ADMINISTRATION MAY BE EXEMPTED FROM EMPLOYER MANDATE 
              UNDER PATIENT PROTECTION AND AFFORDABLE CARE ACT.

    (a) In General.--Section 4980H(c)(2) of the Internal Revenue Code 
is amended by adding at the end the following:
                    ``(F) Exemption for health coverage under tricare 
                or the veterans administration.--Solely for purposes of 
                determining whether an employer is an applicable large 
                employer under this paragraph for any month, an 
                employer may elect not to take into account for a month 
                as an employee any individual who, for such month, has 
                medical coverage under--
                            ``(i) chapter 55 of title 10, United States 
                        Code, including coverage under the TRICARE 
                        program, or
                            ``(ii) under a health care program under 
                        chapter 17 or 18 of title 38, United States 
                        Code, as determined by the Secretary of 
                        Veterans Affairs, in coordination with the 
                        Secretary of Health and Human Services and the 
                        Secretary.''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to months beginning after December 31, 2013.
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