By:  Delisi                                                     H.C.R. No. 247



HOUSE CONCURRENT RESOLUTION
	WHEREAS, health care costs are rising dramatically each year; 
and            
	WHEREAS, many state and local governments, including the 
State of Texas, provide health insurance programs for both their 
employees and retirees; and
	WHEREAS, these programs allow employees and retirees access 
to health care at a reasonable cost; and
	WHEREAS, some of the programs allow employees to pay for 
their health insurance premiums and other medical expenses on a 
pre-tax basis through cafeteria plans or flexible spending 
accounts, as authorized by the federal Internal Revenue Code; and
	WHEREAS, current federal law fails to provide the same 
mechanism for retirees to pay for their health insurance premiums 
and other medical expenses on a pre-tax basis; and
	WHEREAS, retirees on a fixed budget are disproportionately 
affected by rising health care costs; and
	WHEREAS, this disparity of tax treatment between employees 
and retirees violates simple notions of fairness; and
	WHEREAS, H.R. 1776, the Pension Preservation and Savings 
Expansion Act of 2003, was introduced in the United States Congress 
on April 11; and
	WHEREAS, the Pension Preservation and Savings Expansion Act 
of 2003 contains a provision modifying the federal Internal Revenue 
Code so that retirees may pay for health insurance and other medical 
expenses on a pre-tax basis.  Now, therefore, be it
	RESOLVED, That the 78th Legislature of the State of Texas 
hereby respectfully urge the Congress of the United States to 
modify the federal Internal Revenue Code so that retirees may pay 
for health insurance premiums and other medical expenses on a 
pre-tax basis, and, be it further
	RESOLVED, That the Texas secretary of state forward official 
copies of this resolution to the president of the United States, the 
speaker of the house of representatives and the president of the 
senate of the United States Congress, the secretary of the United 
States Department of Health and Human Services and all the members 
of the Texas delegation to the congress with the request that this 
resolution be officially entered into the Congressional Record of 
the United States of America.