S 623
108th Congress
Senate
A bill to amend the Internal Revenue Code of 1986 to allow Federal civilian and military retirees to pay health insurance premiums on a pretax basis and to allow a deduction for TRICARE supplemental…
Official title: A bill to amend the Internal Revenue Code of 1986 to allow Federal civilian and military retirees to pay health insurance premiums on a pretax basis and to all… Show full official titleShow less
Official title: A bill to amend the Internal Revenue Code of 1986 to allow Federal civilian and military retirees to pay health insurance premiums on a pretax basis and to allow a deduction for TRICARE supplemental premiums.
Taxation
AnnuitiesArmed Forces and National SecurityFederal employeesFinance and Financial Sector
More subjectsShow fewer subjects
Flexible benefit plansGovernment Operations and PoliticsGovernment employees' health insuranceHealthIncome taxInsurance premiumsLabor and EmploymentManaged careMedical economicsMilitary medicineMilitary pensionsRetired military personnelRetiree health benefitsTax deductions
Everywhere this bill has been
3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 13, 2003
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S3742)
Mar 13, 2003
Sponsor introductory remarks on measure. (CR S3742)
Mar 13, 2003
Introduced in Senate
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Latest action
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S3742)
Plain-English summary
Amends the Internal Revenue Code to permit: (1) Federal civilian and military retirees to pay Federal Employees Health Benefits Program and TRICARE supplemental premiums on a pretax basis; and (2) a deduction (available to itemizers and nonitemizers) for TRICARE supplemental premiums and enrollment fees.
Sets an implementation deadline of the first open enrollment period beginning not less than 90 days following enactment.
Related & companion bills
1
Bill text
1 version
- Introduced in Senate Formatted Text PDF
Committees of jurisdiction
1
Cite this page
U.S. Congress. (2026). S. 623: A bill to amend the Internal Revenue Code of 1986 to allow Federal civilian and military retirees to pay health insurance premiums on a pretax basis and to allow a deduction for TRICARE supplemental premiums.. 108th Congress. Open America. https://openamerica.io/bill/108-S-623/
"S. 623: A bill to amend the Internal Revenue Code of 1986 to allow Federal civilian and military retirees to pay health insurance premiums on a pretax basis and to allow a deduction for TRICARE supplemental premiums.." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-S-623/.
S. 623, 108th Cong. (2026), https://openamerica.io/bill/108-S-623/.
[S. 623: A bill to amend the Internal Revenue Code of 1986 to allow Federal civilian and military retirees to pay health insurance premiums on a pretax basis and to allow a deduction for TRICARE supplemental premiums.](https://openamerica.io/bill/108-S-623/)