HR 2105
108th Congress
House
Taxation
Government Operations and Politics
Health
Local employees
Medicare
Social Welfare
Social security taxes
State employees
Tax exemption
To amend the Internal Revenue Code of 1986 to clarify that employees of a political subdivision of a State shall not lose their exemption from the hospital insurance tax by reason of the…
Show full title
Everywhere this bill has been
3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 14, 2003
Referred to the House Committee on Ways and Means.
May 14, 2003
Sponsor introductory remarks on measure. (CR E945-946)
May 14, 2003
Introduced in House
Ask about this bill
Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.
Plain-English summary
Amends the Internal Revenue Code to prohibit an employee of a State political subdivision from being treated as having terminated the employment relationship with the subdivision due to the subdivision's abolition if, as a result of such abolition (or consolidation), the employee becomes a State employee with the same or substantially the same position.
What's happening now
Referred to the House Committee on Ways and Means.
Bill text
1 version
- Introduced in House Formatted Text PDF
Committees of jurisdiction
1
Cosponsors
1
Cite this page
U.S. Congress. (2026). H.R. 2105: To amend the Internal Revenue Code of 1986 to clarify that employees of a political subdivision of a State shall not lose their exemption from the hospital insurance tax by reason of the consolidation of the subdivision with the State.. 108th Congress. Open America. https://openamerica.io/bill/108-HR-2105/
"H.R. 2105: To amend the Internal Revenue Code of 1986 to clarify that employees of a political subdivision of a State shall not lose their exemption from the hospital insurance tax by reason of the consolidation of the subdivision with the State.." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-HR-2105/.
H.R. 2105, 108th Cong. (2026), https://openamerica.io/bill/108-HR-2105/.
[H.R. 2105: To amend the Internal Revenue Code of 1986 to clarify that employees of a political subdivision of a State shall not lose their exemption from the hospital insurance tax by reason of the consolidation of the subdivision with the State.](https://openamerica.io/bill/108-HR-2105/)