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S 897 109th Congress Senate

A bill to amend the Internal Revenue Code of 1986 to clarify the calculation of the reserve allowance for medical benefits of plans sponsored by bona fide associations.

Introduced: April 25, 2005 See on congress.gov
Taxation Associations, institutions, etc.Employee health benefitsHealthHealth insurance
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Income taxLabor and EmploymentTax 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 25, 2005
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S4191)
Apr 25, 2005
Sponsor introductory remarks on measure. (CR S4190-4191)
Apr 25, 2005
Introduced in Senate
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 Latest action April 25, 2005

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S4191)

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow a bona fide association (an association which has been actively in existence for at least five years and has been formed and maintained in good faith for purposes other than obtaining insurance) to maintain an additional reserve fund for medical benefits plans not to exceed 35 percent of the sum of certain direct costs and changes in claims incurred.

 Related & companion bills 1
  • HR 3599 Identical bill To amend the Internal Revenue Code of 1986 to clarify the calculation of the reserve allowance for medical benefits of …
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Grassley, Chuck
Iowa · Apr 25, 2005
Cite this page click to expand
APA
U.S. Congress. (2026). S. 897: A bill to amend the Internal Revenue Code of 1986 to clarify the calculation of the reserve allowance for medical benefits of plans sponsored by bona fide associations.. 109th Congress. Open America. https://openamerica.io/bill/109-S-897/
MLA
"S. 897: A bill to amend the Internal Revenue Code of 1986 to clarify the calculation of the reserve allowance for medical benefits of plans sponsored by bona fide associations.." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-S-897/.
Bluebook (legal)
S. 897, 109th Cong. (2026), https://openamerica.io/bill/109-S-897/.
Markdown link
[S. 897: A bill to amend the Internal Revenue Code of 1986 to clarify the calculation of the reserve allowance for medical benefits of plans sponsored by bona fide associations.](https://openamerica.io/bill/109-S-897/)
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