Family Plus Health Care Act of 2022
This bill extends coverage under private health insurance to enrollees' parents who are not eligible for separate coverage under Medicare or Medicaid.
Specifically, private health insurers that offer dependent coverage of enrollees' children must also offer coverage of enrollees' parents, at an enrollee's option, if such parents are not eligible for Medicare or Medicaid. The bill also provides for the treatment of such parents as dependents for related tax purposes.
To amend title XXVII of the Public Health Service Act to extend group 
 health plan and health insurance coverage to parents of enrollees if 
  such parents are not eligible to enroll in the Medicare or Medicaid 
                                program.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Family Plus Health Care Act of 
2022''.

SEC. 2. EXTENSION OF COVERAGE TO PARENTS OF ENROLLEES WHO ARE NOT 
              ELIGIBLE TO ENROLL IN THE MEDICARE OR MEDICAID PROGRAM.

    (a) Extension of Coverage.--Title XXVII of the Public Health 
Service Act (42 U.S.C. 300gg et seq.) is amended by inserting after 
section 2714 the following new section:

``SEC. 2714A. EXTENSION OF COVERAGE TO PARENTS OF ENROLLEES WHO ARE NOT 
              ELIGIBLE TO ENROLL IN THE MEDICARE OR MEDICAID PROGRAM.

    ``A group health plan or a health insurance issuer offering group 
or individual health insurance coverage that provides dependent 
coverage of children shall extend coverage under such group health plan 
or such health insurance coverage, at the option of an individual 
enrolled in such group health plan or such health insurance coverage, 
to a parent of such individual if such parent is not entitled to 
benefits under part A, or eligible to enroll under part B, of title 
XVIII of the Social Security Act and not eligible to enroll under a 
State plan (or waiver of such plan) under title XIX of such Act.''.
    (b) Tax Treatment of Expenditures for Health Insurance of Non-
Dependent Parents.--
            (1) Tax treatment.--
                    (A) Exclusion of amounts expended for medical 
                care.--Section 105(b) of the Internal Revenue Code of 
                1986 is amended to read as follows:
    ``(b) Amounts Expended for Medical Care.--
            ``(1) Amounts.--Except in the case of amounts attributable 
        to (and not in excess of) deductions allowed under section 213 
        (relating to medical, etc., expenses) for any prior taxable 
        year, gross income does not include amounts referred to in 
        subsection (a) if such amounts are paid, directly or 
        indirectly, to the taxpayer to reimburse the taxpayer for 
        expenses incurred by him for the medical care (as defined in 
        section 213(d)) of the taxpayer, his spouse, his dependents (as 
        defined in section 152, determined without regard to 
        subsections (b)(1), (b)(2), and (d)(1)(B) thereof), any child 
        (as defined in section 152(f)(1)) of the taxpayer who as of the 
        end of the taxable year has not attained age 27, and any parent 
        of the taxpayer who (during the calendar month in which such 
        amounts are incurred) is not entitled to benefits under part A, 
        or eligible to enroll under part B, of title XVIII of the 
        Social Security Act and not eligible to enroll under a State 
        plan (or waiver of such plan) under title XIX of such Act. Any 
        child to whom section 152(e) applies shall be treated as a 
        dependent of both parents for purposes of this subsection.
            ``(2) Parent defined.--For purposes of this subsection, the 
        term `parent' includes a biological parent, a stepparent, and a 
        parent by adoption.''.
                    (B) Self-employed health insurance deduction.--
                Section 162(l)(1) of such Code is amended--
                            (i) in subparagraph (C), by striking 
                        ``and'' at the end,
                            (ii) in subparagraph (D), by striking the 
                        period at the end and inserting ``, and'', and
                            (iii) by adding at the end the following 
                        new subparagraph:
                    ``(E) any parent (as defined in section 105(b)(2)) 
                of the taxpayer who, during the calendar month in which 
                such amounts are incurred, is not entitled to benefits 
                under part A, or eligible to enroll under part B, of 
                title XVIII of the Social Security Act and not eligible 
                to enroll under a State plan (or waiver of such plan) 
                under title XIX of such Act.''.
                    (C) Coverage under self-employed deduction.--
                Section 162(l)(2)(B) of such Code is amended by 
                inserting ``or subparagraph (E)'' after ``subparagraph 
                (D)''.
                    (D) Medical and other benefits for retired 
                employees.--Section 401(h) of such Code is amended by 
                striking ``age 27.'' and inserting ``age 27 or who is a 
                parent (as defined in section 105(b)(2)) of a retired 
                employee who (during the calendar month in which such 
                contributions are made) is not entitled to benefits 
                under part A, or eligible to enroll under part B, of 
                title XVIII of the Social Security Act and not eligible 
                to enroll under a State plan (or waiver of such plan) 
                under title XIX of such Act.''.
                    (E) Treatment of parent as dependent for purposes 
                of certain sick and accident benefits.--Section 
                501(c)(9) of such Code is amended by striking the 
                period at the end and inserting ``or who is a parent 
                (as defined in section 105(b)(2)) of a member who 
                (during the calendar month in which such payments are 
                made) is not entitled to benefits under part A, or 
                eligible to enroll under part B, of title XVIII of the 
                Social Security Act and not eligible to enroll under a 
                State plan (or waiver of such plan) under title XIX of 
                such Act.''.
            (2) Effective date.--The amendments made by this subsection 
        shall apply to amounts paid or incurred after the date of the 
        enactment of this Act.
                                 <all>
Family Plus Health Care Act of 2022
To amend title XXVII of the Public Health Service Act to extend group health plan and health insurance coverage to parents of enrollees if such parents are not eligible to enroll in the Medicare or Medicaid program.
Family Plus Health Care Act of 2022
Rep. Van Duyne, Beth