“ Sec. 2. Treatment of Department of Defense Health Coverage as Minimal Essential Coverage. (a) In General.—Section 5000A (f) (1) (A) of the Internal Revenue Code of 1986, as added by section 1501 (b) of the Patient Protection and Affordable Care Act, is amended— (1) by striking clause (iv) and inserting the following new clause: ‘‘ (iv) medical coverage under chapter 55 of title 10, United States Code, including coverage under the TRICARE program;’’; (2) by striking ‘‘or’’ at the end of clause (v) ”