S. 623 · 108th Congress · 2003–2004
A bill to amend the Internal Revenue Code of 1986 to allow Federal civilian and military retirees to pay health insurance premiums on a pretax basis and to allow a deduction for TRICARE supplemental premiums.
S. 623 in the 108th Congress (2003–2004) was introduced on Mar 13, 2003, sponsored by John Warner with 57 co-sponsors.
During the 108th Congress (2003–2004), George W. Bush was president, and Republicans held majorities in both the House and Senate.
- Status
- Introduced
- Introduced
- Mar 13, 2003
- Co-sponsors
- 57
- Policy area
- Taxation
What it does
Amends the Internal Revenue Code to permit: (1) Federal civilian and military retirees to pay Federal Employees Health Benefits Program and TRICARE supplemental premiums on a pretax basis; and (2) a deduction (available to itemizers and nonitemizers) for TRICARE supplemental premiums and enrollment fees. Sets an implementation deadline of the first open enrollment period beginning not less than 90 days following enactment.
Summary by the nonpartisan Congressional Research Service.
Sponsor
John Warner (R-VA). Co-sponsors: 31 Democrats, 25 Republicans, 1 Independent.
Where it stands
- IntroducedMar 13, 2003
- Passed the Senate—
- Passed the House—
- Sent to the President—
- Became law—
Latest action: Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S3742) (Mar 13, 2003)
More bills from John Warner in the 108th Congress
Other Taxation bills in the 108th Congress
- H.R. 2: Jobs and Growth Tax Relief Reconciliation Act of 2003
- H.R. 1308: Working Families Tax Relief Act of 2004
- H.R. 982: To clarify the tax treatment of bonds and other obligations issued by the Government of American…
- H.R. 4520: American Jobs Creation Act of 2004
- S. 150: Internet Tax Nondiscrimination Act
- H.R. 5365: To treat certain arrangements maintained by the YMCA Retirement Fund as church plans for the…
- H.R. 5394: To amend the Internal Revenue Code of 1986 to modify the taxation of arrow components.
- S. 2: Jobs and Growth Tax Act of 2003
- H.R. 7: Charitable Giving Act of 2003
- H.R. 8: Death Tax Repeal Permanency Act of 2003
Committees
More
From GovInfo bill records, Congressional Research Service summaries, Voteview roll calls and lobbying reports.
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Capitol Receipts, “S. 623 (108th Congress): A bill to amend the Internal Revenue Code…,” https://www.capitolreceipts.com/bill/108-s-623/a-bill-to-amend-the-internal-revenue-code-of (accessed 2026-10-16).