Bill > S910

This bill clarifies special rules for accident and health plans offered by certain governmental entities, specifically amending Section 105(j) of the Internal Revenue Code of 1986. It redefines "qualified taxpayer" to include employees and their immediate family members (spouse, dependent, or child) when referring to benefits from these plans, and also clarifies that the term applies to deceased employees' beneficiaries. Additionally, the bill expands the scope of these plans to explicitly include those established by or on behalf of a State or its political subdivisions, and also mentions Section 501(c)(9) organizations, which are typically trusts that provide for the payment of life, sick, accident, or other benefits to members. Furthermore, this bill increases the continuous levy percentage for Medicare providers and suppliers from 30% to 35% for payments made after 180 days from the bill's enactment.