AMENDMENTS TO INTERNAL REVENUE CODE WITH RESPECT TO HEALTH COVERAGE OF VETERANS.

SEC. 4007. AMENDMENTS TO INTERNAL REVENUE CODE WITH RESPECT TO HEALTH COVERAGE OF VETERANS. (a) Exemption in Determination of Employer Health Insurance Mandate.— (1) [26 U.S.C. 4980H] In general.—Section 4980H(c)(2) of the Internal Revenue Code of 1986 is amended by adding at the end the following: “(F) Exemption for health coverage under tricare or the veterans administration.—Solely for purposes of determining whether an employer is an applicable large employer under this paragraph for any month, an individual shall not be taken into account as an employee for such month if such individual has medical coverage for such month under— “(i) chapter 55 of title 10, United States Code, including coverage under the TRICARE program, or “(ii) under a health care program under chapter 17 or 18 of title 38, United States Code, as determined by the Secretary of Veterans Affairs, in coordination with the Secretary of Health and Human Services and the Secretary.” . (2) [26 U.S.C. 4980H note] Effective Date.—The amendment made by this subsection shall apply to months beginning after December 31, 2013. (b) Eligibility for Health Savings Account Not Affected by Receipt of Medical Care for Service-Connected Disability.— (1) In general.—Section 223(c)(1) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: “(C) Special rule for individuals eligible for certain veterans benefits.—An individual shall not fail to be treated as an eligible individual for any period merely because the individual receives hospital care or medical services under any law administered by the Secretary of Veterans Affairs for a service-connected disability (within the meaning of section 101(16) of title 38, United States Code).” . (2) [26 U.S.C. 223 note] Effective Date.—The amendment made by this subsection shall apply to months beginning after December 31, 2015.