House File 2064 - Introduced HOUSE FILE 2064 BY GAYMAN A BILL FOR An Act relating to continuation of and reenrollment in 1 dental coverage for certain adult children and including 2 applicability and retroactive applicability provisions. 3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 4 TLSB 5074HH (13) 83 av/rj

H.F. 2064 Section 1. Section 422.7, subsection 29A, Code Supplement 1 2009, is amended to read as follows: 2 29A. If the health benefits coverage or insurance , 3 including dental benefits coverage or insurance, of the 4 taxpayer includes coverage of a nonqualified tax dependent as 5 determined by the federal internal revenue service, subtract, 6 to the extent included, the amount of the value of such 7 coverage attributable to the nonqualified tax dependent. 8 Sec. 2. Section 509.3, subsection 1, paragraph h, Code 9 Supplement 2009, is amended to read as follows: 10 h. A provision that the insurer will permit continuation of 11 existing coverage , including dental coverage or reenrollment 12 in previously existing coverage , including dental coverage for 13 an individual who meets the requirements of section 513B.2, 14 subsection 14, paragraph “a” , “b” , “c” , “d” , or “e” , and who 15 is an unmarried child of an insured or enrollee who so elects, 16 at least through the policy anniversary date on or after 17 the date the child marries, ceases to be a resident of this 18 state, or attains the age of twenty-five years old, whichever 19 occurs first, or so long as the unmarried child maintains 20 full-time status as a student in an accredited institution of 21 postsecondary education. 22 Sec. 3. Section 509A.13B, Code Supplement 2009, is amended 23 to read as follows: 24 509A.13B Coverage of children —— continuation or 25 reenrollment. 26 If a governing body, a county board of supervisors, or a 27 city council has procured accident or health care coverage 28 including dental coverage for its employees under this chapter, 29 such coverage shall permit continuation of existing coverage , 30 including dental coverage or reenrollment in previously 31 existing coverage , including dental coverage, for an individual 32 who meets the requirements of section 513B.2, subsection 14, 33 paragraph “a” , “b” , “c” , “d” , or “e” , and who is an unmarried 34 child of an insured or enrollee who so elects, at least through 35 -1- LSB 5074HH (13) 83 av/rj 1/ 4

H.F. 2064 the policy anniversary date on or after the date the child 1 marries, ceases to be a resident of this state, or attains 2 the age of twenty-five years old, whichever occurs first, or 3 so long as the unmarried child maintains full-time status 4 as a student in an accredited institution of postsecondary 5 education. 6 Sec. 4. Section 514A.3B, subsection 2, Code Supplement 7 2009, is amended to read as follows: 8 2. An insurer issuing an individual policy or contract of 9 accident and health insurance , including dental insurance which 10 provides coverage , including dental coverage, for children of 11 the insured shall permit continuation of existing coverage , 12 including dental coverage, or reenrollment in previously 13 existing coverage , including dental coverage, for an individual 14 who meets the requirements of section 513B.2, subsection 14, 15 paragraph “a” , “b” , “c” , “d” , or “e” , and who is an unmarried 16 child of an insured or enrollee who so elects, at least through 17 the policy anniversary date on or after the date the child 18 marries, ceases to be a resident of this state, or attains 19 the age of twenty-five years old, whichever occurs first, or 20 so long as the unmarried child maintains full-time status 21 as a student in an accredited institution of postsecondary 22 education. 23 Sec. 5. Section 514B.9A, Code Supplement 2009, is amended 24 to read as follows: 25 514B.9A Coverage of children —— continuation or reenrollment. 26 A health maintenance organization which provides health care 27 coverage , including dental coverage, pursuant to an individual 28 or group health maintenance organization contract regulated 29 under this chapter for children of an enrollee shall permit 30 continuation of existing coverage , including dental coverage or 31 reenrollment in previously existing coverage , including dental 32 coverage, for an individual who meets the requirements of 33 section 513B.2, subsection 14, paragraph “a” , “b” , “c” , “d” , or 34 “e” , and who is an unmarried child of an enrollee who so elects, 35 -2- LSB 5074HH (13) 83 av/rj 2/ 4

H.F. 2064 at least through the policy anniversary date on or after 1 the date the child marries, ceases to be a resident of this 2 state, or attains the age of twenty-five years old, whichever 3 occurs first, or so long as the unmarried child maintains 4 full-time status as a student in an accredited institution of 5 postsecondary education. 6 Sec. 6. APPLICABILITY. The sections of this Act amending 7 section 509.3, subsection 1, paragraph “h” , 509A.13B, 514A.3B, 8 subsection 2, and 514B.9A, apply to policies, contracts, or 9 plans of accident and health insurance, including dental 10 insurance, delivered, issued for delivery, continued, or 11 renewed in this state on or after July 1, 2010. 12 Sec. 7. RETROACTIVE APPLICABILITY DATE. The section of 13 this Act amending section 422.7, subsection 29A, applies 14 retroactively to January 1, 2010, for tax years beginning on 15 or after that date. 16 EXPLANATION 17 This bill relates to the continuation of or reenrollment in 18 dental benefits insurance coverage for certain adult children 19 in previously existing dental coverage of their parents. 20 Code section 422.7(29A) is amended to provide that if the 21 dental benefits coverage or insurance of an Iowa taxpayer 22 includes coverage of a nonqualified tax dependent as determined 23 by the federal internal revenue service, the amount of the 24 value of that coverage is not subject to state income tax. 25 This amendment applies retroactively to January 1, 2010. 26 Code section 509.3(1)(h) relating to group health insurance, 27 Code section 509A.13B, relating to group health insurance 28 for public employees, Code section 514A.3B(2), relating to 29 individual policies of health insurance, and Code section 30 514B.9A relating to coverage provided by health maintenance 31 organizations, are amended to require that adult children who 32 are unmarried, residents of this state, and up to 25 years of 33 age, or who are full-time students be allowed to continue to 34 be enrolled or to reenroll in previously existing dependent 35 -3- LSB 5074HH (13) 83 av/rj 3/ 4

H.F. 2064 dental benefits coverage of their parents. These provisions 1 are applicable to policies, contracts, or plans of accident and 2 health insurance, including dental insurance, delivered, issued 3 for delivery, continued, or renewed in this state on or after 4 July 1, 2010. 5 -4- LSB 5074HH (13) 83 av/rj 4/ 4