Sec. 103. Election of tax credit instead of alternative government or group plan benefits
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/bill/113/s/1851/is/section-103·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Notwithstanding any other provision of law, an individual who is otherwise eligible for benefits under a health program (as defined in subsection (c)) may elect, in a form and manner specified by the Secretary of Health and Human Services in consultation with the Secretary of the Treasury, to receive a tax credit described in section 36B of the Internal Revenue Code of 1986 (which may be used for the purpose of health insurance coverage) in lieu of receiving any benefits under such program. An election under subsection
(a)may first be made for calendar year 2014 and any such election shall be effective for such period (not less than one calendar year) as the Secretary of Health and Human Services shall specify, in consultation with the Secretary of the Treasury. For purposes of this section, the term health program means any of the following: The Medicare program under part A of title XVIII of the Social Security Act. The Medicaid program under title XIX of such Act (including such a program operating under a Statewide waiver under section 1115 of such Act). The State children’s health insurance program under title XXI of such Act. The TRICARE program under chapter 55 of title 10, United States Code. Coverage for benefits under chapter 17 of title 38, United States Code. Coverage under chapter 89 of title 5, United States Code. Coverage under a group health plan (within the meaning of section 5000(b)(1)) which is subsidized by the employer. An election to waive the benefits described in subsection (c)(1) shall not result in the waiver of any other benefits under the Social Security Act.