Law and Government Legislation regarding 'Employee health benefits' in Federal Government

Long-Term Care Affordability and Security Act of 2007 - Amends the Internal Revenue Code to: (1) include long-term care insurance as a benefit under tax-exempt employee benefit cafeteria plans and flexible spending arrangements; and (2) make certain consumer protections applicable to long-term care insurance.

Amends the Internal Revenue Code to extend through 2008 the Indian employment tax credit and the accelerated depreciation of business property used on Indian reservations.

Amends the Internal Revenue Code to extend through 2008 the Indian employment tax credit and the accelerated depreciation of business property used on Indian reservations.

Community Health Center Employee Health Coverage Act of 2007 - Expands the definition of "employee" for purposes of the Federal Employees Health Benefits (FEHB) program to include an individual who is an employee of a federally qualified heath center, or a grantee providing technical or other assistance to such a center, that has elected to offer FEHB coverage. Requires such an employee to pay both the employee and agency contributions and administrative expenses.

Health Insurance Tax Relief Act of 2007 - Amends the Internal Revenue Code to: (1) allow individual taxpayers a refundable tax credit for health insurance costs paid for the benefit of the taxpayer, the taxpayer's spouse, and dependents; (2) require business taxpayers who receive payments for certain employee health insurance coverage to file informational returns; and (3) direct the Secretary of the Treasury to make advance payments of health insurance tax credit amounts to health insurance providers.

Long-Term Care Affordability and Security Act of 2007 - Amends the Internal Revenue Code to: (1) include long-term care insurance as a benefit under tax-exempt employee benefit cafeteria plans and flexible spending arrangements; and (2) make certain consumer protections applicable to long-term care insurance.

Patriot Employers Act - Amends the Internal Revenue Code to allow a taxpayer certified as a Patriot employer by the Secretary of the Treasury a tax credit for one percent of such employer's taxable income. Defines a "Patriot employer" as any taxpayer who: (1) maintains its headquarters in the United States; (2) pays at least 60% of the health care premiums of its employees; (3) observes a policy requiring neutrality in employee organizing drives; (4) maintains or increases the number of its full-time workers in the United States relative to its full-time workers outside of the United States; (5) provides full differential salary and insurance benefits for all National Guard and Reserve employees called to active duty; and (6) provides its employees with a certain level of compensation and retirement benefits.

Quality Health Care Coalition Act of 2007 - Exempts health care professionals that are negotiating with a health plan regarding contract terms under which the professionals provide health care items or services for which plan benefits are provided from federal antitrust laws in connection with such negotiations.

Declares that this Act: (1) applies only to health care professionals excluded from the National Labor Relations Act; and (2) does not apply to such negotiations relating to Medicare or Medicaid programs, the State Children's Health Insurance Program (SCHIP), medical and dental care for members of the uniformed services, veterans' medical care, the federal employees health benefits program, or the Indian Health Care Improvement Act.

Comprehensive Health Care Reform Act of 2007- Amends the Internal Revenue Code to: (1) revise the tax credit for the health insurance costs of a taxpayer, the taxpayer's spouse, and dependents to increase the amount of, and expand eligibility criteria for, such credit; (2) permit up to $500 of unused health benefits under a health flexible spending arrangement to be carried over to a succeeding plan year or paid directly to an employee as compensation; (3) revise the tax deduction for payments to a health savings account to eliminate the requirement for coverage under a high deductible health plan; and (4) repeal the 7.5% threshold limitation on the tax deduction of medical and dental expenses.

Flexible Health Savings Act of 2007 - Amends the Internal Revenue Code to allow up to $500 of unused health benefits in a plan or other arrangement that provides for a health flexible spending arrangement to be carried forward to the next plan year or be contributed to a health savings account or a qualified retirement plan, without affecting the status of such plan or arrangement as a tax-exempt employee benefit cafeteria plan.

Dental Health Promotion Act of 2007 - Amends the Internal Revenue Code to allow reimbursement from flexible spending accounts for products used to diagnose, cure, mitigate, treat, or prevent the onset of tooth decay (caries), periodontal diseases, and conditions ailing the teeth, gums, and mouth, or affecting their functioning.

Health Care Accountability Act - Amends title XIX (Medicaid) of the Social Security Act to require the state Medicaid plan to provide for the annual reporting by the state, using data only from medical assistance applications by individuals, on each employer in the state with 50 or more employees who received Medicaid medical assistance at any time during the previous year.

Small Business Health Insurance Options Act of 2007 - Directs the Administrator of the Small Business Administration (SBA) to: (1) establish a four-year pilot program to provide information and educational materials regarding health insurance options, including coverage options within the small group market, to small businesses; and (2) select up to 20 small business development centers (SBDCs) to receive grants under the pilot program.

Requires: (1) a specified geographical distribution with respect to grant recipients; and (2) grant funds to be used to create and distribute informational materials and conduct training and educational activities.

Children's Health Protection Act of 2007 - Amends the Employee Retirement Income Security Act of 1974 (ERISA), the Public Health Service Act, and the Internal Revenue Code to prohibit a group health plan from imposing any preexisting condition exclusion for individuals who have not attained 19 years of age.

Applies such requirement to coverage offered in the individual market.

Reconstructive Surgery Act of 2007 - Amends the Public Health Service Act and the Employee Retirement Income Security Act of 1974 (ERISA) to require a group health plan that provide coverage for surgery to also cover reconstructive surgery, including medically-necessary treatment for preoperative and postoperative care. Defines "reconstructive surgery" as any medically necessary and appropriate surgery performed to correct or repair abnormal structures of the body caused by congenital defects, developmental abnormalities, trauma, infection, tumors, or disease to: (1) improve functions; or (2) give the patient a normal appearance. Excludes cosmetic surgery that is performed to alter or reshape normal structures of the body in order to improve appearance.

Applies such requirements to health insurance coverage offered in the individual market.

Family and Medical Leave Inclusion Act - Amends the Family and Medical Leave Act of 1993 to provide for employee leave to care for a same-sex spouse as determined under applicable state law, domestic partner, parent-in-law, adult child, sibling, or grandparent (as well as for a spouse, child, or parent), if such person has a serious health condition.

Amends federal civil service law to apply the same leave allowance to federal employees.

Health Care Relief Act of 2007 - Amends the Internal Revenue Code to allow: (1) a refundable tax credit up to $1,000 for the health insurance coverage costs of a previously uninsured taxpayer, the taxpayer's spouse, and dependents; and (2) certain small business employers a business tax credit for amounts paid under a new health plan for employee health insurance coverage.