Home > 106th Congressional Bills > H.R. 5219 (ih) To amend the Internal Revenue Code of 1986 to allow a credit against income tax for research related to developing vaccines against widespread diseases and ensure that such vaccines are affordable and widely distributed. [Introduced in Hous...

H.R. 5219 (ih) To amend the Internal Revenue Code of 1986 to allow a credit against income tax for research related to developing vaccines against widespread diseases and ensure that such vaccines are affordable and widely distributed. [Introduced in Hous...


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108th CONGRESS
  2d Session
                                H. R. 5218

To increase health insurance coverage in America by requiring employers 
 to offer health insurance coverage with greater government assistance 
 and by expanding current safety net programs, and for other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            October 5, 2004

 Mr. Gephardt introduced the following bill; which was referred to the 
Committee on Energy and Commerce, and in addition to the Committees on 
  Ways and Means and Education and the Workforce, 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 increase health insurance coverage in America by requiring employers 
 to offer health insurance coverage with greater government assistance 
 and by expanding current safety net programs, 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; TABLE OF CONTENTS.

    (a) Short Title.--This Act may be cited as the ``Matt's Health 
Insurance Plan Act of 2004''.
    (b) Table of Contents.--The table of contents of this Act is as 
follows:

Sec. 1. Short title; table of contents.
TITLE I--REQUIREMENT FOR EMPLOYERS TO PROVIDE HEALTH INSURANCE COVERAGE

Sec. 101. Requirement for employers to provide health insurance 
                            coverage.
Sec. 102. Tax credits for employers to provide health insurance 
                            coverage.
Sec. 103. Health care costs of nontaxpayer employers.
            TITLE II--EXPANSION OF EXISTING PUBLIC PROGRAMS

Subtitle A--Access to Medicare Benefits for Individuals 55-to-65 Years 
                                 of Age

Sec. 201. Access to medicare benefits for individuals 55-to-65 years of 
                            age.
 Subtitle B--Refundable Tax Credit for Employee Costs of COBRA Coverage

Sec. 211. Refundable tax credit for employee costs of COBRA coverage.
                         Subtitle C--FamilyCare

Sec. 221. Renaming of title XXI program.
Sec. 222. Familycare coverage of parents and pregnant women under the 
                            medicaid program and title XXI.
Sec. 223. Automatic enrollment of children born to title XXI parents.
Sec. 224. Allowing States to simplify rules for families.
Sec. 225. Revision and simplification of the transitional medical 
                            assistance program (TMA).
Sec. 226. Limitations on conflicts of interest.
Sec. 227. Increase in chip allotment for each of fiscal years 2002 
                            through 2004.
Sec. 228. Demonstration programs to improve medicaid and chip outreach 
                            to homeless individuals and families.
Sec. 229. Additional chip revisions.
Sec. 230. Increased Federal reimbursement for language services under 
                            the medicaid program and title XXI.
   TITLE III--NATIONAL CENTER FOR EVIDENCE-BASED HEALTHCARE PRACTICES

Sec. 301. Establishment of center.

TITLE I--REQUIREMENT FOR EMPLOYERS TO PROVIDE HEALTH INSURANCE COVERAGE

SEC. 101. REQUIREMENT FOR EMPLOYERS TO PROVIDE HEALTH INSURANCE 
              COVERAGE.

    (a) In General.--Each employers must offer health insurance 
coverage constituting qualified health care to employees and former 
employees of such employer and to their families.
    (b) Incorporation of Terms.--For purposes of subsection (a), the 
terms ``employer'', ``qualified health care'', ``employee'', ``former 
employee'', and ``family'' have the meanings given such terms for 
purposes of chapter 101 of the Internal Revenue Code of 1986, as added 
by section 102(a).

SEC. 102. TAX CREDITS FOR EMPLOYERS TO PROVIDE HEALTH INSURANCE 
              COVERAGE.

    (a) In General.--The Internal Revenue Code of 1986 is amended by 
adding at the end the following new subtitle:

      ``Subtitle L--Employment-Based Health Insurance Tax Credits

      ``Chapter 101--EMPLOYMENT-BASED HEALTH INSURANCE TAX CREDITS

      ``CHAPTER 101--EMPLOYMENT-BASED HEALTH INSURANCE TAX CREDITS

                              ``Sec. 9901. Health care costs of 
                                        employers.
                              ``Sec. 9902. Health insurance costs of 
                                        the self-employed.
                              ``Sec. 9903. Health insurance costs of 
                                        certain low wage workers.
                              ``Sec. 9904. Special rules.

``SEC. 9901. HEALTH CARE COSTS OF EMPLOYERS.

    ``(a) Credit for Employers Providing Insurance Pre-Effective 
Date.--
            ``(1) In general.--In the case of a specified employer, 
        there shall be allowed as a credit against the tax imposed by 
        subtitle A an amount equal to 60 percent of the amount paid or 
        incurred by the employer during the taxable year to provide 
        qualified health care (directly or otherwise) to the employees 
        and former employees of such employer and to their families.
            ``(2) Specified employer.--For purposes of this 
        subsection--
                    ``(A) In general.--The term `specified employer' 
                means any employer who provided health care (directly 
                or otherwise) to any employee or former employee of 
                such employer under a group health plan (as defined in 
                section 5000(b)) during the 1-year period ending on 
                January 1, 2005.
                    ``(B) Successor employers.--Except as provided in 
                regulations, any entity and any predecessor or 
                successor entities of such entity shall be treated as 1 
                entity.
    (b) Credit for Other Employers.--
            (1) In general.--In the case of any employer (other than an 
        employer to which subsection (a) applies), there shall be 
        allowed as a credit against the tax imposed by subtitle A an 
        amount equal to the lesser of--
                    ``(A) 100 percent of the amount paid or incurred by 
                the employer during the taxable year to provide 
                qualified health care (directly or otherwise) to the 
                employees and former employees of such employer and to 
                their families, or
                    ``(B) 60 percent of the total amounts paid or 
                incurred (including any amounts paid or incurred by 
                employees or former employees of the employer as 
                premiums or other cost-sharing) during the taxable year 
                to provide qualified health care (directly or 
                otherwise) to the employees and former employees of 
                such employer and to their families.
    ``(c) Qualified Health Care.--For purposes of this section, the 
term `qualified health care' means health care for which the employer 
bears 60 percent or more of the cost.
    ``(d) Certain Employment Not Taken Into Account.--For purposes this 
section, except as provided in regulations by the Secretary, an 
individual shall be treated as an employee only with respect to 
employment described in section 3121(b) (determined without regard to 
paragraph (7) thereof).

``SEC. 9902. HEALTH INSURANCE COSTS OF THE SELF-EMPLOYED.

    ``(a) In General.--In the case of an individual who is an employee 
within the meaning of section 401(c)(1), there shall be allowed as a 
credit against the tax imposed by subtitle A an amount equal to 60 
percent of the amount paid by the taxpayer during the taxable year for 
insurance which constitutes medical care for the taxpayer, his spouse, 
and dependents.
    ``(b) Limitations.--
            ``(1) Dollar amount.--No credit shall be allowed under 
        subsection (a) to the extent that the amount of such credit 
        exceeds the taxpayer's earned income (within the meaning of 
        section 401(c)) derived by the taxpayer from the trade or 
        business with respect to which the plan providing the medical 
        care coverage is established.
            ``(2) Other coverage.--Subsection (a) shall not apply to 
        any taxpayer for any calendar month for which the taxpayer is 
        eligible to participate in any subsidized health plan 
        maintained by any employer of the taxpayer or of the spouse of 
        the taxpayer. The preceding sentence shall be applied 
        separately with respect to--
                    ``(A) plans which include coverage for qualified 
                long-term care services (as defined in section 
                7702B(c)) or are qualified long-term care insurance 
                contracts (as defined in section 7702B(b)), and
                    ``(B) plans which do not include such coverage and 
                are not such contracts.
            ``(3) Long-term care premiums.--In the case of a qualified 
        long-term care insurance contract (as defined in section 
        7702B(b)), only eligible long-term care premiums (as defined in 
        section 213(d)(10) shall be taken into account under paragraph 
        (1).

``SEC. 9903. HEALTH INSURANCE COSTS OF CERTAIN LOW WAGE WORKERS.

    ``(a) In General.--In the case of an individual, there shall be 
allowed as a credit against the tax imposed by subtitle A an amount 
equal to 25 percent of the amount paid by the taxpayer for coverage of 
the taxpayer, his spouse, and dependents under any subsidized health 
plan maintained by any employer of the taxpayer or of the spouse of the 
taxpayer.
    ``(b) Limitation.--
            ``(1) In general.--The amount of the credit allowed under 
        subsection (a) shall be reduced (but not below zero) by an 
        amount which bears the same ratio to the amount so determined 
        as--
                    ``(A) the amount (if any) by which the taxpayer's 
                adjusted gross income for the taxable year exceeds the 
                threshold amount, bears to
                    ``(B) the threshold amount.
            ``(2) Threshold amount.--For purposes of this subsection, 
        the term `threshold amount' means the poverty line (as defined 
        in section 673(2) of the Community Services Block Grant Act, 
        including any revision required by such section) for a family 
        of the size involved, as in effect at the close of the taxable 
        year.
    ``(c) Special Rules.--
            ``(1) Coordination with savings accounts.--Amounts 
        distributed from an Archer MSA (as defined in section 220(d)) 
        or a health savings account (as defined in section 223(d)) 
        shall not be taken into account under subsection (a).
            ``(2) Denial of credit to dependents.--No credit shall be 
        allowed under this section to any individual with respect to 
        whom a deduction under section 151 is allowable to another 
        taxpayer for a taxable year beginning in the calendar year in 
        which such individual's taxable year begins.
            ``(3) Married couples must file joint return.--If the 
        taxpayer is married at the close of the taxable year, the 
        credit shall be allowed under subsection (a) only if the 
        taxpayer and his spouse file a joint return for the taxable 
        year. Rules similar to the rules of paragraphs (3) and (4) of 
        section 21(e) shall apply for purposes of this paragraph.

``SEC. 9904. SPECIAL RULES.

    ``(a) Credits Treated as Refundable.--For purposes of this title, 
the credits allowed under this chapter shall be treated as allowed 
under subpart C of part IV of subchapter A of chapter 1.
    ``(b) Coordination With Deductions.--Any amount which is taken into 
account under section 9901(a)(1), 9901(b)(1) (determined without regard 
to section 9901(b)(1)(B)), 9902(a), or 9903(a) shall not be taken into 
account in determining any deduction under subtitle A.
    ``(c) Regulations.--The Secretary may prescribe such regulations 
and other guidance as may be necessary or appropriate to carry out this 
chapter.''.
    (b) Conforming Amendments.--
            (1) Section 162 of the Internal Revenue Code of 1986 is 
        amended by striking subsection (l).
            (2) Paragraph (2) of section 1324(b) of title 31, United 
        States Code, is amended by inserting ``or chapter 101'' after 
        ``section 35''.
            (3) The table of subtitles of the Internal Revenue Code of 
        1986 is amended by adding at the end the following new item:

``Subtitle L--Employment-based health insurance tax credits.''.
    (c) Effective Date.--The amendments made by this subsection shall 
apply to taxable years beginning after December 31, 2004.

SEC. 103. HEALTH CARE COSTS OF NONTAXPAYER EMPLOYERS.

    (a) Payments by Secretary of the Treasury.--The Secretary of the 
Treasury shall establish a program under which the Secretary shall make 
payments to qualified nontaxpayer employers in amounts equal to the 
credits that such employers would have been allowed under section 9901 
of the Internal Revenue Code of 1986 if such employers were subject to, 
and not exempt from, taxation under subtitle A of such Code.
    (b) Qualified Nontaxpayer Employers.--For purposes of this section, 
the term ``qualified nontaxpayer employer'' means any employer which 
is--
                    (A) a State, political subdivision of a State, or 
                any agency or instrumentality of a State or political 
                subdivision of a State,
                    (B) any Indian tribal government (as defined in 
                section 7701(a)(40) of the Internal Revenue Code of 
                1986), subdivision of an Indian tribal government 
                (determined in accordance with section 7871(d) of such 
                Code), or an agency or instrumentality of an Indian 
                tribal government or subdivision thereof, or
                    (C) any other organization (other than a 
                governmental or tribal unit) exempt from tax under 
                subtitle A of the Internal Revenue Code of 1986.

            TITLE II--EXPANSION OF EXISTING PUBLIC PROGRAMS

Subtitle A--Access to Medicare Benefits for Individuals 55-to-65 Years 
                                 of Age

SEC. 201. ACCESS TO MEDICARE BENEFITS FOR INDIVIDUALS 55-TO-65 YEARS OF 
              AGE.

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