Sec. 2. Findings

366 words·~2 min read·/bill/114/hr/1368/ih/section-2

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

The Congress finds the following: The Patient Protection and Affordable Care Act ( Public Law 111–148 ) (in this section referred to as the “Affordable Care Act”) established certain taxpayer-funded subsidies, such as premium tax credits and cost-sharing reductions, that directly or indirectly pay portions of the costs of health insurance and services for eligible individuals and households. Diplomats of foreign governments and United Nations staff members who are not citizens or lawful permanent residents of the United States do not pay Federal income taxes on their salaries from those employers.

The Department of State has notified foreign missions in the United States, permanent missions to the United Nations, and the United Nations Secretariat that the benefits of the United States Affordable Care Act are available to their personnel. According to the Department of Health and Human Services and the Congressional Research Service, foreign diplomats and United Nations employees in the United States are currently eligible to obtain United States taxpayer-funded subsidies under the Affordable Care Act, such as premium tax credits and cost-sharing reductions, on the same basis as American citizens and lawful permanent residents.

United States diplomats overseas do not depend on foreign taxpayers for health care coverage, but rely on United States-based health insurance plans that provide overseas coverage. The Department of Health and Human Services does not currently collect data that would allow it to identify any foreign diplomats who are enrolled in a qualified health plan and who may be receiving premium tax credits or cost-sharing reductions pursuant to the Affordable Care Act. The Department of State also does not possess that data, and has asserted that it is not involved in whatever processes foreign diplomats may use to obtain benefits funded by the United States Government.

The Internal Revenue Service does not collect visa information and is not currently able to discern whether any taxpayer is present in the United States pursuant to an A (diplomatic) or a G (UN/international organization) nonimmigrant visa. The Internal Revenue Service also does not collect data identifying whether a foreign diplomat is enrolled in a qualified health plan and is receiving a premium tax credit or cost-sharing reduction pursuant to the Affordable Care Act.

Connections1 off-index

1 reference not yet in our index

Pub. L. 111-148

Citation graph

cites case law

Sec. 2

Findings

Pub. L.Pub. L. 111-148

Cites 1Cited by 0 across 0 sources