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HR 2105 108th Congress House

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…

Official title: 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 ins… Show full official titleShow less

Official title: 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.

Introduced: May 14, 2003 Introduced by: Neal, Richard E. Democratic · Massachusetts See on congress.gov
Taxation Government Operations and PoliticsHealthLocal employeesMedicare
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Social WelfareSocial security taxesState employeesTax exemption
This bill died when the 108th Congress ended
It never became law before the 108th Congress (2003–2004) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 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
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 Latest action May 14, 2003

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service
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.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
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/
MLA
"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/.
Bluebook (legal)
H.R. 2105, 108th Cong. (2026), https://openamerica.io/bill/108-HR-2105/.
Markdown link
[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/)
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