A bill to amend the Internal Revenue Code of 1986 to allow Federal civilian and military retirees to pay health insurance premiums on a pretax basis and to allow a deduction for TRICARE supplemental premiums.

This bill would allow retired federal civilian employees and military veterans to pay their health insurance premiums using pre-tax dollars. By excluding these costs from their taxable gross income, retirees would lower their overall tax burden, effectively increasing their take-home retirement pay. Additionally, the bill creates a tax deduction for TRICARE supplemental premiums and enrollment fees, making these benefits available to all eligible retirees regardless of whether they itemize their taxes.