22. Department of the Treasury · Minor · Needs Congress
Deny employer benefit deductions for dependents aged 23 or older
Printed page 697 22. Department of the Treasury
“Employers should also be denied deductions for health insurance and other benefits provided to employee dependents if the dependents are aged 23 or older.”
What has happened
- Not started
Employer deductions and the corresponding employee exclusions for benefits provided to adult dependants are unchanged. Section 105(b) still extends to a child who has not attained age 27, and Public Law 119-21 does not amend sections 105, 106 or 162 in that respect. No bill denying the deduction for dependants aged 23 or older appears in the 119th Congress corpus.
Research log
What was searched, and what didn’t count as evidence
Research notes
Rides the same negative search as #1938 — both turn on the employer benefit deduction and both were answered by reading Title VII Subtitle A and Subtitle D of Public Law 119-21 and the bill titles in the corpus.
- Action
- restrict
- Object
- employer deductions for dependents' benefits
- ID
- 1939