,i  #aac? ,,congress  #b;d ,session  ,h4
 ,r4 #dbdd  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,m>* #ac1 #bjad ,mr4  
,pet]s ( ,mi*igan 7= himself1 ,mr4      
,murphy ( ,florida1 & ,mr4 ,s*rad]7     
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to modify ! small employ] 
heal? insurance cr$it1 & = o!r purposes4
  #a4 ,%ort title ,?is ,act may be cit$ 
z ! ,small ,bus9ess ,heal? ,insurance   
,af=dability ,act ( #bjad4  #b4         
,modification ( small employ] heal?     
insurance cr$it  7a7 ,increase 9        
eligible bus9ess size  7#a7 ,9 g5]al    
,subp>agraph 7,a7 ( section #de,r7d77#a7
 ( ! ,int]nal ,rev5ue ,code ( #aihf is  
am5d$ by /rik+ #be & ins]t+ #ej4  7#b7  
,phase\t am\nt bas$ on numb] ( employees
 ,p>agraph 7#a7 ( section #de,r7c7 ( su*
 ,code is am5d$ by /rik+ #aj & ins]t+   
#bj4  7#c7 ,maximum av]age annual wages 
,subp>agraph 7,b7 ( section #de,r7d77#c7
 ( su* ,code is am5d$--  7,a7 by        

r$esignat+ clause 7ii7 z clause 7iii71  
7,b7 by /rik+ #bjac 9 clause 7iii71 z s 
r$esignat$1 & ins]t+ #bjad1  7,c7 by    
/rik+ #be1jjj 9 clause 7iii71 z s       
r$esignat$1 & ins]t+ #ce1jjj1  7,d7 by  
/rik+ cal5d> ye> #bjab 9 clause 7iii71 z
 s r$esignat$1 & ins]t+ cal5d> ye>      
#bjac1 &  7,e7 by ins]t+ aft] clause 7i7
 ! foll[+ new clause3  7ii7 #bjad ,!    
doll> am\nt 9 effect "u ?is p>agraph =  
taxable ye>s beg9n+ 9 #bjad is #ce1jjj4 
4  7b7 ,elim9ation ( uni=m p]c5tage     
contribution requirem5t ,p>agraph 7#d7 (
 section #de,r7d7 ( ! ,int]nal ,rev5ue  
,code ( #aihf is am5d$ by /rik+ a uni=m 
p]c5tage 7n less ?an #ej p]c5t7 & ins]t+
 at lea/ #ej p]c5t4  7c7 ,elim9ation (  
cap relat+ to av]age local premiums     
,subsection 7b7 ( section #de,r ( !     
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ ! less] ( & all t foll[s &     
ins]t+ ! aggregate am\nt ( nonelective  
contributions ! employ] made on behalf (
 its employees dur+ ! taxable ye> "u !  
arrangem5t describ$ 9 subsection 7d77#d7

 = premiums = qualifi$ heal? plans (f]$ 
by ! employ] to its employees ?r\gh an  
,ex*ange44  7d7 ,cr$it p]iod ,section   
#de,r7e77#b7 ( ! ,int]nal ,rev5ue ,code 
( #aihf is am5d$ by /rik+               
#b-;consecutive-taxable ye> p]iod &     
ins]t+ #c-;consecutive-taxable ye>      
p]iod4  7e7 ,cov]age provid+ ess5tial   
heal? b5efits ?r\gh non-,ex*ange plan   
treat$ z qualifi$ ,section #de,r7e7 ( ! 
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new p>agraph3 
7#f7 ,cov]age provid+ ess5tial heal?    
b5efits ?r\gh non-,ex*ange plan treat$ z
 qualifi$ ,heal? insurance provid+ !    
ess5tial heal? b5efits specifi$ 9       
section #acjb7;b77#a7 ( ! ,pati5t       
,protection & ,af=dable ,c>e ,act 7#db  
,u4,s4,c4 #ahjbb7;b77#a77 ?r\gh a plan n
 (f]$ ?r\gh an ,ex*ange %all be treat$ z
 a qualifi$ heal? plan (f]$ ?r\gh an    
,ex*ange4  4  7f7 ,effective date ,!    
am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ,decemb]    
#ca1 #bjac4