H.R. 994 · 109th Congress · 2005–2006
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.
H.R. 994 in the 109th Congress (2005–2006) was introduced on Mar 1, 2005, sponsored by Tom Davis III with 340 co-sponsors.
During the 109th Congress (2005–2006), George W. Bush was president, and Republicans held majorities in both the House and Senate.
- Status
- Introduced
- Introduced
- Mar 1, 2005
- Co-sponsors
- 340
- 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 (FEHBP) and TRICARE supplemental premiums on a pretax basis (i.e., exclude premiums from gross income); and (2) a tax deduction (available to itemizers and nonitemizers) for TRICARE supplemental premiums or enrollment fees.
Summary by the nonpartisan Congressional Research Service.
Sponsor
Tom Davis III (R-VA). Co-sponsors: 184 Democrats, 155 Republicans, 1 Independent.
Where it stands
- IntroducedMar 1, 2005
- Passed the House—
- Passed the Senate—
- Sent to the President—
- Became law—
Latest action: Ordered to be Reported by Voice Vote. (Jun 16, 2005)
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Committees
- Oversight and Accountability Committee
- Armed Services Committee
- Ways and Means Committee
More
From GovInfo bill records, Congressional Research Service summaries, Voteview roll calls and lobbying reports.
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Capitol Receipts, “H.R. 994 (109th Congress): To amend the Internal Revenue Code of…,” https://www.capitolreceipts.com/bill/109-hr-994/to-amend-the-internal-revenue-code-of-1986-to (accessed 2026-10-17).