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S. Rept. 114-3 1 (2015-02-12)

handle is hein.congrecreports/crptxsjb0001 and id is 1 raw text is: AUT-ENTICATED US. GOVERNMENT INFORMATION GP Calendar No. 19 114TH CONGRESS REPORT 1st Session SENATE 114-3 HIRE MORE HEROES ACT OF 2015 FEBRUARY 12, 2015.-Ordered to be printed Mr. HATCH, from the Committee on Finance, submitted the following REPORT [To accompany H.R. 22] The Committee on Finance, to which was referred the bill (H.R. 22) to amend the Internal Revenue Code of 1986 to exempt employ- ees with health coverage under TRICARE or the Veterans Adminis- tration from being taken into account for purposes of determining the employers to which the employer mandate applies under the Patient Protection and Affordable Care Act, having considered the same, reports favorably thereon without amendment and recom- mends that the bill do pass. CONTENTS Page I. LEGISLATIVE BACKGROUND .................................................................. 1 II. EXPLANATION OF THE BILL ................................................................... 2 A. Employees with Health Coverage under TRICARE or the Vet- erans Administration Not Taken into Account in Determining Employers to which the Employer Mandate Applies under Pa- tient Protection and Affordable Care Act (sec. 2 of the bill and sec. 4980H of the Code) .......................................................... 2 III. BUDGET EFFECTS OF THE BILL .......................................................... 5 IV. VOTES OF THE COMMITTEE .................................................................... 6 V. REGULATORY IMPACT AND OTHER MATTERS ................................... 6 VI. CHANGES IN EXISTING LAW MADE BY THE BILL, AS REPORTED 7 I. LEGISLATIVE BACKGROUND The Committee on Finance, having considered H.R. 22, the Hire More Heroes Act of 2015, to amend the Internal Revenue Code of 1986 to exempt employees with health coverage under TRICARE or the Veterans Administration from being taken into account for pur- poses of determining the employers to which the employer mandate 49-010

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