Tax Parity for Health Plan Beneficiaries Act of 2011
Official title: To amend the Internal Revenue Code of 1986 to extend the exclusion from gross income for employer-provided health coverage for employees' spouses and dependent… Show full official titleShow less
Official title: To amend the Internal Revenue Code of 1986 to extend the exclusion from gross income for employer-provided health coverage for employees' spouses and dependent children to coverage provided to other eligible designated beneficiaries of employees.
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Referred to the Subcommittee on Health.
Tax Parity for Health Plan Beneficiaries Act of 2011 - Amends the Internal Revenue Code to: (1) exclude from an employee's gross income employer-provided accident and health plan benefits extended to a domestic partner or non-dependent, non-spouse beneficiary eligible to receive such benefits under an employer plan (i.e., "eligible beneficiary"); (2) exempt such benefits paid to eligible beneficiaries from otherwise applicable employment and unemployment taxes; (3) allow self-employed individuals a tax deduction for the health insurance costs of their eligible beneficiaries; (4) allow tax-exempt voluntary employees' beneficiary associations to provide sick and accident benefits to the domestic partners and non-dependent, non-spouse beneficiaries of their members; (5) allow reimbursement of the medical expenses of an eligible beneficiary from a health savings account (HSA); and (6) extend tax-exempt medical benefits to the eligible beneficiaries of retired employees
Directs the Secretary of the Treasury to provide guidance relating to reimbursements from a flexible spending arrangement and a health reimbursement arrangement attributable to an eligible beneficiary as defined by this Act.
- Introduced in House Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). H.R. 2088: Tax Parity for Health Plan Beneficiaries Act of 2011. 112th Congress. Open America. https://openamerica.io/bill/112-HR-2088/
"H.R. 2088: Tax Parity for Health Plan Beneficiaries Act of 2011." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-HR-2088/.
H.R. 2088, 112th Cong. (2026), https://openamerica.io/bill/112-HR-2088/.
[H.R. 2088: Tax Parity for Health Plan Beneficiaries Act of 2011](https://openamerica.io/bill/112-HR-2088/)