Skip to main content
S 484 109th 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.

Introduced: May 9, 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
Sign in to write a letter Sign in to watch
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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 1, 2005
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S1875)
Mar 1, 2005
Sponsor introductory remarks on measure. (CR S1875)
Mar 1, 2005
Introduced in Senate
 Ask about this bill AI · grounded in the bill text

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.

AI answers can be imperfect; always confirm against the full bill text.

 Latest action March 1, 2005

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S1875)

 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
  • HR 994 Related bill To amend the Internal Revenue Code of 1986 to allow Federal civilian and military retirees to pay health insurance prem…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 9
All 9 Democratic 4 Republican 5
R
Crapo, Mike
Idaho · Jun 7, 2006
 D
Schumer, Charles E.
New York · Mar 7, 2006
 R
Murkowski, Lisa
Alaska · Jan 25, 2006
 D
Murray, Patty
Washington · Sep 26, 2005
 R
Thune, John
South Dakota · May 16, 2005
 D
Durbin, Richard J.
Illinois · May 9, 2005
 R
Graham, Lindsey
South Carolina · May 9, 2005
 D
Cantwell, Maria
Washington · Mar 8, 2005
 R
Collins, Susan M.
Maine · Mar 1, 2005
Cite this page click to expand
APA
U.S. Congress. (2026). S. 484: 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.. 109th Congress. Open America. https://openamerica.io/bill/109-S-484/
MLA
"S. 484: 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.." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-S-484/.
Bluebook (legal)
S. 484, 109th Cong. (2026), https://openamerica.io/bill/109-S-484/.
Markdown link
[S. 484: 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/109-S-484/)
Report a problem