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HR 994 109th Congress House

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: 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 de… Show full official titleShow less

Official title: 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.

Introduced: April 19, 2005 See on congress.gov
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
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This bill died when the 109th Congress ended
It never became law before the 109th Congress (2005–2006) 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 7 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 16, 2005
Ordered to be Reported by Voice Vote.
Jun 16, 2005
Committee Consideration and Mark-up Session Held.
May 17, 2005
Forwarded by Subcommittee to Full Committee by Unanimous Consent.
May 17, 2005
Subcommittee Consideration and Mark-up Session Held.
Mar 1, 2005
Referred to the Subcommittee on Federal Workforce and Agency Organization.
Mar 1, 2005
Referred to the Committee on Ways and Means, and in addition to the Committees on Government Reform, and Armed Services, 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.
Mar 1, 2005
Introduced in House
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 Latest action June 16, 2005

Ordered to be Reported by Voice Vote.

 Plain-English summary Congressional Research Service
Amends the Internal Revenue Code to permit: (1) Federal civilian and military retirees to pay Federal Employees Health Benefits Program (FEHBP) and TRICARE supplemental premiums on a pretax basis (i.e., exclude premiums from gross income); and (2) a tax deduction (available to itemizers and nonitemizers) for TRICARE supplemental premiums or enrollment fees.

Directs the Director of the Office of Personnel Management (OPM) and the Secretary of Defense to ensure that the option of paying FEHBP and TRICARE supplemental premiums on a pretax basis is available to Federal civilian and military retirees for the first open enrollment period beginning not less than 90 days after the enactment of this Act.

 Related & companion bills 1
  • S 484 Related bill A bill to amend the Internal Revenue Code of 1986 to allow Federal civilian and military retirees to pay health insuran…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 4
 Cosponsors 97
All 97 Democratic 35 Republican 19 Independent 1
BILBRAY, BRIAN
· Sep 27, 2006
Bordallo, Madeleine
· Sep 27, 2006
ORTIZ, SOLOMON
· Sep 12, 2006
Melancon, Charlie
· Jul 11, 2006
 R
Rogers, Harold
Kentucky · May 24, 2006
 D
Moore, Gwen
Wisconsin · Apr 25, 2006
Salazar, John
· Apr 25, 2006
 R
Wicker, Roger F.
Mississippi · Apr 25, 2006
EHLERS, VERNON
· Apr 6, 2006
 R
Foxx, Virginia
North Carolina · Apr 6, 2006
JOHNSON, TIMOTHY
· Apr 6, 2006
 R
Sessions, Pete
Texas · Apr 6, 2006
 D
Cleaver, Emanuel
Missouri · Mar 28, 2006
WEINER, ANTHONY
· Mar 2, 2006
 D
Neal, Richard E.
Massachusetts · Jan 31, 2006
 R
Blackburn, Marsha
Tennessee · Dec 16, 2005
 D
Green, Al
Texas · Nov 3, 2005
BROWN, HENRY
· Oct 17, 2005
 D
Schakowsky, Janice D.
Illinois · Oct 17, 2005
TANNER, JOHN
· Oct 17, 2005
 D
Sánchez, Linda T.
California · Oct 6, 2005
 D
Scott, Robert C. "Bobby"
Virginia · Sep 22, 2005
SPRATT, JOHN
· Sep 22, 2005
BOUCHER, RICK
· Sep 8, 2005
 R
Calvert, Ken
California · Sep 8, 2005
Davis, Lincoln
· Sep 8, 2005
Marshall, Jim
· Sep 8, 2005
Ryan, Paul
· Sep 8, 2005
Davis, Artur
· Jul 29, 2005
 D
Cuellar, Henry
Texas · Jul 28, 2005
TAYLOR, GENE
· Jul 28, 2005
CANTOR, ERIC
· Jul 14, 2005
 D
DeLauro, Rosa L.
Connecticut · Jul 14, 2005
KANJORSKI, PAUL
· Jul 14, 2005
 D
Kaptur, Marcy
Ohio · Jul 14, 2005
MOLLOHAN, ALAN
· Jul 14, 2005
Barrett, J.
· Jun 23, 2005
 D
DeGette, Diana
Colorado · Jun 23, 2005
FRELINGHUYSEN, RODNEY
· Jun 23, 2005
INGLIS, BOB
· Jun 23, 2005
KENNEDY, PATRICK
· Jun 23, 2005
SNYDER, VICTOR
· Jun 23, 2005
 D
Wasserman Schultz, Debbie
Florida · Jun 23, 2005
 D
Nadler, Jerrold
New York · Jun 15, 2005
 D
Velázquez, Nydia M.
New York · Jun 15, 2005
WAMP, ZACH
· Jun 15, 2005
 R
Issa, Darrell
California · Jun 13, 2005
KILPATRICK, CAROLYN
· Jun 13, 2005
 D
Matsui, Doris O.
California · Jun 13, 2005
 D
McGovern, James P.
Massachusetts · Jun 13, 2005
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APA
U.S. Congress. (2026). H.R. 994: 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.. 109th Congress. Open America. https://openamerica.io/bill/109-HR-994/
MLA
"H.R. 994: 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.." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-HR-994/.
Bluebook (legal)
H.R. 994, 109th Cong. (2026), https://openamerica.io/bill/109-HR-994/.
Markdown link
[H.R. 994: 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/109-HR-994/)
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