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S. Rept. 114-21 1 (2015-04-14)

handle is hein.congrecreports/crptxsfg0001 and id is 1 raw text is: AUT-ENTICATED US. GOVERNMENT INFORMATION GP Calendar No. 44 114TH CONGRESS REPORT 1st Session SENATE 114-21 A BILL TO AMEND THE INTERNAL REVENUE CODE OF 1986 TO CLARIFY THE SPECIAL RULES FOR ACCIDENT AND HEALTH PLANS OF CERTAIN GOVERNMENTAL ENTITIES, AND FOR OTHER PURPOSES APRIL 14, 2015.-Ordered to be printed Mr. HATCH, from the Committee on Finance, submitted the following REPORT [To accompany S. 910] The Committee on Finance, having considered an original bill, S. 910, to amend the Internal Revenue Code of 1986 to clarify the spe- cial rules for accident and health plans of certain governmental en- tities, and for other purposes, having considered the same, reports favorably thereon without amendment and recommends that the bill do pass. CONTENTS Page I. LEGISLATIVE BACKGROUND ................................................................... 1 II. EXPLANATION OF THE BILL ...................................................................... 2 A. Clarification of Special Rule for Certain Governmental Plans (sec. 1 of the bill and sec. 105(j) of the Code) .......................................... 2 B. Increase Continuous Levy Authority on Payments to Medicare Providers and Suppliers (sec. 2 of the bill and sec. 6331(h) of th e C ode) ............................................................................................. 4 III. BUDGET EFFECTS OF THE BILL ............................................................. 6 IV. VOTES OF THE COMM ITTEE ..................................................................... 8 V. REGULATORY IMPACT AND OTHER MATTERS .................................... 8 VI. CHANGES IN EXISTING LAW MADE BY THE BILL, AS REPORTED 9 I. LEGISLATIVE BACKGROUND The Committee on Finance, having considered S. 910, a bill to amend the Internal Revenue Code of 1986 to clarify the special rules for accident and health plans of certain governmental enti- ties, and for other purposes, reports favorably thereon without amendment and recommends that the bill do pass. 49-010

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