Family Plus Health Care Act of 2024

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:

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.

Section 105(b) of the Internal Revenue Code of 1986 is amended to read as follows:

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.

For purposes of this subsection, the term parent includes a biological parent, a stepparent, and a parent by adoption.

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.

Section 162(l)(2)(B) of such Code is amended by inserting or subparagraph (E) after subparagraph (D).

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..

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..

The amendments made by this subsection shall apply to amounts paid or incurred after the date of the enactment of this Act.