; and (2) inserting before such item the following new item: Sec. 224. Premiums paid for FEHBP coverage. . (d) Effective date The amendments made by this section shall apply to taxable years ending after the date of enactment of this Act. 5. Plan for extension of Federal employee health benefits program Not later than 6 months after the date of enactment of this Act and after consultation with appropriate experts, representatives of affected individuals, and Federal officers, the Director of the Office of Personnel Management shall submit a comprehensive plan to Congress that— (1) provides for the orderly implementation of the amendments made by this Act; and (2) includes a schedule of actions to be taken to provide for that implementation.