,i #aacth ,,congress #b;d ,session ,h4 ,r4 #ejih ,,in ,,the ,,house ,,of ,,representatives ,july #ad1 #bjad ,mr4 ,daines introduced the following bill2 which was referred to the ,committee on ,ways and ,means ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to temporarily exempt from the employer health insurance mandate certain ,medicare and ,medicaid providers4 #a4 ,short title ,this ,act may be cited as the ,ensuring ,medicaid and ,medicare ,access to ,providers ,act4 #b4 ,certain ,medicare and ,medicaid providers temporarily exempt from employer health insurance mandate 7a7 ,in general ,section #dihj;,h7c77#b7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new subparagraph3 7,f7 ,exception for certain ,medicare and ,medicaid providers 7i7 ,in general ,in the case of any month beginning in #bjad or #bjae1 the term applicable large employer shall not include any employer who is a specified ,medicare and ,medicaid provider with respect to the calendar year in which such month begins4 7ii7 ,specified ,medicare and ,medicaid provider ,the term specified ,medicare and ,medicaid provider means1 with respect to any calendar year1 any employer if the total specified ,medicare and ,medicaid payments received by such employer during the applicable period equals or exceeds #fj percent of the total gross receipts of such employer for such period4 7iii7 ,specified ,medicare and ,medicaid payments ,the term specified ,medicare and ,medicaid payments means-- 7,i7 any payment made to the employer under title ,,xix of the ,social ,security ,act for the furnishing of items and services included as medical assistance 7as defined in section #aije7;a7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acif;d7a777 under such title1 and 7,,ii7 any payment made to the employer under title ,,xviii of such ,act for the furnishing of items and services to individuals entitled to benefits under part ,a of such title or enrolled under part ,b of such title1 including dual eligible individuals 7as defined in section #aiae7;h77#b77;,b7 of such ,act 7#db ,u4,s4,c4 #acifn7h77#b77;,b7774 7iv7 ,treatment of payment for items and services furnished through a health plan ,in applying clause 7iii7 with respect to the payment for items and services furnished to individuals enrolled in a health plan under a contract under title ,,xviii or ,,xix of the ,social ,security ,act1 payment for such items and services under such plan shall be treated as payment under such respective title4 7v7 ,applicable period 7,i7 ,in general ,for purposes of this subparagraph1 the term applicable period means1 with respect to any calendar year1 the #c taxable years ending before the beginning of such calendar year4 7,,ii7 ,application of certain rules ,rules similar to the rules of subparagraphs 7,a71 7,c71 and 7,d7 of section #ddh7;c77#c7 shall apply for purposes of this clause4 7,,iii7 ,special rule for first taxable year of existence ,in the case of an employer no taxable year of which ends before the beginning of the calendar year1 the applicable period for such calendar year shall be the period beginning on the date that such employer came into existence and ending with the close of such calendar year4 4 7b7 ,effective date ,the amendment made by this section shall apply to months beginning after ,december #ca1 #bjac4