Sec. 211. Extending coverage of dependents

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Part 7 of subtitle B of title I of the Employee Retirement Income Security Act of 1974 is amended by inserting after section 714 the following new section: In the case of a group health plan, or health insurance coverage offered in connection with a group health plan, that treats as a beneficiary under the plan an individual who is a dependent child of a participant or beneficiary under the plan, the plan or coverage shall continue to treat the individual as a dependent child without regard to the individual’s age until the individual turns 26 years of age.

Nothing in this section shall be construed as requiring a group health plan to provide benefits for dependent children as beneficiaries under the plan or to require a participant to elect coverage of dependent children. . The table of contents of such Act is amended by inserting after the item relating to section 714 the following new item: Sec. 715. Extending coverage of dependents. . Title XXVII of the Public Health Service Act, as restored by section 2, is amended by inserting after section 2707 the following new section:

In the case of a group health plan, or health insurance coverage offered in connection with a group health plan, that treats as a beneficiary under the plan an individual who is a dependent child of a participant or beneficiary under the plan, the plan or coverage shall continue to treat the individual as a dependent child without regard to the individual’s age until the individual turns 26 years of age. Nothing in this section shall be construed as requiring a group health plan to provide benefits for dependent children as beneficiaries under the plan or to require a participant to elect coverage of dependent children. .

Subchapter B of chapter 100 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: In the case of a group health plan that treats as a beneficiary under the plan an individual who is a dependent child of a participant or beneficiary under the plan, the plan shall continue to treat the individual as a dependent child without regard to the individual’s age until the individual turns 26 years of age. Nothing in this section shall be construed as requiring a group health plan to provide coverage for dependent children as beneficiaries under the plan or to require a participant to elect coverage of dependent children. .

The table of sections in such subchapter is amended by adding at the end the following new item: Sec. 9814. Extending coverage of dependents. . The amendments made by subsections (a), (b), and

(c)shall apply to group health plans for plan years beginning more than 3 months after the date of the enactment of this Act and shall apply to individuals who are dependent children under a group health plan, or health insurance coverage offered in connection with such a plan, on or after such date. The first sentence of section 105(b) of the Internal Revenue Code of 1986 (relating to amounts expended for medical care) is amended— by striking and inserting and his dependents ; and his dependents by inserting before the period the following: . , and any child (as defined in section 152(f)(1)) of the taxpayer who as of the end of the taxable year has not attained age 27 Section 162(l)(1) of such Code is amended to read as follows: In the case of a taxpayer who is an employee within the meaning of section 401(c)(1), there shall be allowed as a deduction under this section an amount equal to the amount paid during the taxable year for insurance which constitutes medical care for the taxpayer, the taxpayer’s spouse, the taxpayer’s dependents, and any child (as defined in section 152(f)(1)) of the taxpayer who as of the end of the taxable year has not attained age 27. . Section 162(l)(2)(B) of such Code is amended by inserting after , or any dependent, or individual described in subparagraph

(D)of paragraph

(1)with respect to, . spouse of Section 501(c)(9) of such Code is amended by adding at the end the following new sentence: . For purposes of providing for the payment of sick and accident benefits to members of such an association and their dependents, the term dependent shall include any individual who is a child (as defined in section 152(f)(1)) of a member who as of the end of the calendar year has not attained age 27. Section 401(h) of such Code is amended by adding at the end the following: . For purposes of this subsection, the term dependent shall include any individual who is a child (as defined in section 152(f)(1)) of a retired employee who as of the end of the calendar year has not attained age 27.