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.
<all>
Introduced in Senate
Read twice and referred to the Committee on Finance.
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