Sec. 4. Foreign diplomats ineligible to receive health insurance premium tax credits and health insurance cost-sharing reductions
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Section 36B of the Internal Revenue Code of 1986 is amended— by redesignating subsection
(g)as subsection (h); and by inserting after subsection
(f)the following new subsection: No credit shall be allowed under this section to any individual for any month during any portion of which such individual is a foreign diplomat. For purposes of this subsection, the term foreign diplomat means an alien admitted to the United States as a nonimmigrant under section 101(a)(15)(A) or section 101(a)(15)(G) of the Immigration and Nationality Act. . For denial of cost sharing reductions to individuals ineligible for the premium tax credit under section 36B of the Internal Revenue Code of 1986, see section 1402(f)(2) of the Patient Protection and Affordable Care Act ( 42 U.S.C. 18071(f)(2) ). The amendment made by paragraph
(1)shall apply to foreign diplomats for months beginning more than 30 days after the date of the enactment of this Act, in taxable years ending after such date, regardless of whether the diplomat may have been determined eligible for a premium tax credit or cost-sharing reduction (or advance payment with respect to such credit or reduction) before such date of enactment. The Secretary of State shall coordinate with, and provide such information to, the Secretaries of Homeland Security and of Health and Human Services regarding individuals in the status of a foreign diplomat (described in section 36B(g)(2) of the Internal Revenue Code of 1986, as inserted by paragraph (1)) as may be necessary— to apply the amendment made by paragraph
(1)and the provisions of paragraph
(2)on a timely process, including applying such amendment in the case of an individual who has been determined eligible for a premium tax credit or cost-sharing reduction (or an advance payment thereof) before the date of the enactment of this Act; and to provide information to the Secretary of Health and Human Services for the reports to Congress under subsection (b)(1). Not later than 60 days after the date of the enactment of this Act, and every 180 days thereafter, subject to paragraph (3), the Secretary of Health and Human Services shall submit to the appropriate committees of Congress (as defined in paragraph (2)) a written report on the implementation of this section. Each such report shall include— the number of foreign diplomats listed in the information received by such Secretary under subsection (a)(4)(B) with respect to whom an advance determination of eligibility was still in effect under section 1412 of the Patient Protection and Affordable Care Act ( 42 U.S.C. 18082 ) as of the most recent date of the receipt of such information by such Secretary; and the number of such advance determinations which were revoked at the time of the submission of such written report to Congress. For purposes of this subsection, the term appropriate committees of Congress means the Committees on Foreign Relations, Finance, and Health, Education, Labor, and Pensions of the Senate and the Committees on Foreign Affairs, Ways and Means, and Energy and Commerce of the House of Representatives. No report shall be required to be submitted under this subsection after the second consecutive report in which the number required to be included in such report under paragraph (1)(A) is zero. Not later than 30 days after the date of the enactment of this Act, the Secretary of State shall notify all foreign missions in the United States, permanent missions to the United Nations, and the United Nations Secretariat, that premium tax credits under section 36B of the Internal Revenue Code of 1986 and cost-sharing reductions under section 1402 of the Patient Protection and Affordable Care Act are not available to any of their personnel who have the status in the United States as a nonimmigrant under section 101(a)(15)(A) or 101(a)(15)(G) of the Immigration and Nationality Act (8 U.S.C. 1101(a)(15)(A), 1101(a)(15)(G)).
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Sec. 4
Foreign diplomats ineligible to receive health insurance premium tax credits and health insurance cost-sharing reductions
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