[111th Congress Public Law 159]
[From the U.S. Government Printing Office]



[[Page 124 STAT. 1123]]

Public Law 111-159
111th Congress

                                 An Act


 
    To amend the Internal Revenue Code of 1986 to ensure that health 
  coverage provided by the Department of Defense is treated as minimal 
       essential coverage. <<NOTE: Apr. 26, 2010 -  [H.R. 4887]>> 

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled, <<NOTE: TRICARE 
Affirmation Act.>> 
SECTION 1. <<NOTE: 26 USC 1 note.>>  SHORT TITLE.

    This Act may be cited as the ``TRICARE Affirmation Act''.
SEC. 2. TREATMENT OF DEPARTMENT OF DEFENSE HEALTH COVERAGE AS 
                    MINIMAL ESSENTIAL COVERAGE.

    (a) In General.--Section 5000A(f)(1)(A) of the Internal Revenue Code 
of 1986, as added by section 1501(b) of the Patient Protection and 
Affordable Care Act, <<NOTE: Ante, p. 244.>>  is amended--
            (1) by striking clause (iv) and inserting the following new 
        clause:
                          ``(iv) medical coverage under chapter 55 of 
                      title 10, United States Code, including coverage 
                      under the TRICARE program;'';
            (2) by striking ``or'' at the end of clause (v);
            (3) by striking the period at the end of clause (vi) and 
        inserting ``; or''; and
            (4) by inserting after clause (vi) the following new clause:
                          ``(vii) the Nonappropriated Fund Health 
                      Benefits Program of the Department of Defense, 
                      established under section 349 of the National 
                      Defense Authorization Act for Fiscal Year 1995 
                      (Public Law 103-337; 10 U.S.C. 1587 note).''.

    (b) <<NOTE: 26 USC 5000A note.>>  Effective Date.--The amendments 
made by this section shall take effect as if included in section 1501(b) 
of the Patient Protection and Affordable Care Act and shall be executed 
immediately after the amendments made by such section 1501(b).

    Approved April 26, 2010.

LEGISLATIVE HISTORY--H.R. 4887:
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CONGRESSIONAL RECORD, Vol. 156 (2010):
            Mar. 20, considered and passed House.
            Apr. 12, considered and passed Senate.

                                  <all>