H.R. 2581 Text - Reported in House - 115th Congress (2017-2018)

SEC. 2. Verification of status in United States as condition of receiving advance payment of health insurance premium tax credit.

(a) Application to current health insurance premium tax credit.—Section 36B of the Internal Revenue Code of 1986, as in effect for months beginning before January 1, 2020, is amended by redesignating subsection (g) as subsection (h) and by inserting after subsection (f) the following new subsection:

“(g) Verification of status in United States for advance payment.—No advance payment of the credit allowed under this section with respect to any premium under subsection (b)(2)(A) with respect to any individual shall be made under section 1412 of the Patient Protection and Affordable Care Act unless the Secretary has received confirmation from the Secretary of Health and Human Services that the Commissioner of Social Security or the Secretary of Homeland Security has verified under section 1411(c)(2) of such Act the individual’s status as a citizen or national of the United States or an alien lawfully present in the United States using a process that includes the appropriate use of information related to citizenship or immigration status, such as social security account numbers (but not individual taxpayer identification numbers).”.

(b) Application to new health insurance premium tax credit.—Section 36B of the Internal Revenue Code of 1986, as amended by the American Health Care Act of 2017 and in effect for months beginning after December 31, 2019, is amended by adding at the end the following new subsection:

“(h) Verification of status in United States for advance payment.—No advance payment of the credit allowed under this section with respect to any amount under subparagraph (A) or (B) of subsection (b)(1) with respect to any individual shall be made under section 1412 of the Patient Protection and Affordable Care Act unless the Secretary has received confirmation from the Secretary of Health and Human Services that the Commissioner of Social Security or the Secretary of Homeland Security has verified under section 1411(c)(2) of such Act the individual’s status as a citizen or national of the United States or a qualified alien (within the meaning of section 431 of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (8 U.S.C. 1641)) using a process that includes the appropriate use of information related to citizenship or immigration status, such as social security account numbers (but not individual taxpayer identification numbers).”.

(c) Conforming amendment on continuous health insurance coverage provision.—Section 2710A(b)(1) of the Public Health Service Act, as added by section 133 of the American Health Care Act of 2017, is amended by adding after subparagraph (C) the following:
“In the case of an individual who applies for advance payment of a credit under section 1412 of the Patient Protection and Affordable Care Act and for whom a determination of eligibility for such advance payment is delayed by reason of the requirement for verification of the individual’s status in the United States under section 1411(c)(2) of such Act, the period of days beginning with the date of application for advance payment and ending with the date of such verification shall not be taken into account in applying subparagraph (B). The Secretary shall establish a procedure by which information relating to this period is provided to the individual.”.

(d) Delay permitted in coverage date in case of delay in verification of status for individuals applying for advance payment of credit.—Section 1411(e) of the Patient Protection and Affordable Care Act (42 U.S.C. 18081(e)) is amended—

(1) in paragraph (3), by inserting after “applicant’s eligibility” the following: “(other than eligibility for advance payment of a credit under section 1412)”; and

(2) by adding at the end the following new paragraph:

“(5) DELAY PERMITTED IN COVERAGE DATE IN CASE OF DELAY IN VERIFICATION OF STATUS FOR INDIVIDUALS APPLYING FOR ADVANCE PAYMENT OF CREDIT.—In the case of an individual whose eligibility for advance payments is delayed by reason of the requirement for verification under subsection (c)(2), if, for coverage to be effective as of the date requested in the individual’s application for enrollment, the individual would (but for this paragraph) be required to pay 2 or more months of retroactive premiums, the individual shall be provided the option to elect to postpone the effective date of coverage to the date that is not more than 1 month later than the date requested in the individual’s application for enrollment.”.

(e) Effective dates.—

(1) APPLICATION TO CURRENT HEALTH INSURANCE PREMIUM TAX CREDIT.—The amendment made by subsection (a) is contingent upon the enactment of the American Health Care Act of 2017 and shall apply (if at all) to months beginning after December 31, 2017.

(2) APPLICATION TO NEW HEALTH INSURANCE PREMIUM TAX CREDIT.—The amendment made by subsection (b) is contingent upon the enactment of the American Health Care Act of 2017 and shall apply (if at all) to months beginning after December 31, 2019, in taxable years ending after such date.

(3) CONFORMING AMENDMENT ON CONTINUOUS HEALTH INSURANCE COVERAGE PROVISION.—The amendment made by subsection (c) is contingent upon the enactment of the American Health Care Act of 2017 and shall take effect (if at all) as if included in such Act.

(4) FLEXIBILITY IN COVERAGE DATE IN CASE OF DELAY IN VERIFICATION OF STATUS.—The amendment made by subsection (d) is contingent upon the enactment of the American Health Care Act of 2017 and shall apply (if at all) to applications for advance payments for months beginning after December 31, 2017.