Sec. 225. Individuals eligible for TRICARE coverage
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(1)of section 223(c), as amended by this Act, is amended by adding at the end the following new subparagraph: For purposes of subparagraph (A)(ii), an individual shall not be treated as covered under a health plan described in such subparagraph merely because the individual is eligible to receive hospital care, medical services, or prescription drugs under chapter 55 of title 10, United States Code, under TRICARE Extra or TRICARE Standard and such individual is not enrolled in TRICARE Prime. . The amendment made by this section shall apply to taxable years beginning after December 31, 2015.