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.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to permit: (1) Federal civilian and military retirees to pay Federal Employees Health Benefits Program and TRICARE supplemental premiums on a pretax basis; and (2) a deduction (available to itemizers and nonitemizers) for TRICARE supplemental premiums and enrollment fees.…