,i  #aac? ,,congress  #b;d ,session  ,h4
 ,r4 #ejih  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,july #ad1 #bjad ,mr4 
,da9es introduc$ ! foll[+ bill2 :i* 0   
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to tempor>ily exempt f ! 
employ] heal? insurance m&ate c]ta9     
,m$ic>e & ,m$icaid provid]s4  #a4 ,%ort 
title ,?is ,act may be cit$ z ! ,ensur+ 
,m$icaid & ,m$ic>e ,access to ,provid]s 
,act4  #b4 ,c]ta9 ,m$ic>e & ,m$icaid    
provid]s tempor>ily exempt f employ]    
heal? insurance m&ate  7a7 ,9 g5]al     
,section #dihj;,h7c77#b7 ( ! ,int]nal   
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new subp>agraph3  7,f7
 ,exception = c]ta9 ,m$ic>e & ,m$icaid  
provid]s  7i7 ,9 g5]al ,9 ! case ( any  
mon? beg9n+ 9 #bjad or #bjae1 ! t]m     
applicable l>ge employ] %all n include  
any employ] :o is a specifi$ ,m$ic>e &  
,m$icaid provid] ) respect to ! cal5d>  
ye> 9 :i* su* mon? beg9s4  7ii7         
,specifi$ ,m$ic>e & ,m$icaid provid] ,! 

t]m specifi$ ,m$ic>e & ,m$icaid provid] 
means1 ) respect to any cal5d> ye>1 any 
employ] if ! total specifi$ ,m$ic>e &   
,m$icaid paym5ts receiv$ by su* employ] 
dur+ ! applicable p]iod equals or exce$s
 #fj p]c5t ( ! total gross receipts (   
su* employ] = su* p]iod4  7iii7         
,specifi$ ,m$ic>e & ,m$icaid paym5ts ,! 
t]m specifi$ ,m$ic>e & ,m$icaid paym5ts 
means--  7,i7 any paym5t made to !      
employ] "u title ,,xix ( ! ,social      
,security ,act = ! furni%+ ( items &    
s]vices includ$ z m$ical assi/ance 7z   
def9$ 9 section #aije7;a7 ( ! ,social   
,security ,act 7#db ,u4,s4,c4           
#acif;d7a777 "u su* title1 &  7,,ii7 any
 paym5t made to ! employ] "u title      
,,xviii ( su* ,act = ! furni%+ ( items &
 s]vices to individuals entitl$ to      
b5efits "u "p ,a ( su* title or enroll$ 
"u "p ,b ( su* title1 includ+ dual      
eligible individuals 7z def9$ 9 section 
#aiae7;h77#b77;,b7 ( su* ,act 7#db      
,u4,s4,c4 #acifn7h77#b77;,b7774  7iv7   
,treatm5t ( paym5t = items & s]vices    

furni%$ ?r\gh a heal? plan ,9 apply+    
clause 7iii7 ) respect to ! paym5t =    
items & s]vices furni%$ to individuals  
enroll$ 9 a heal? plan "u a contract "u 
title ,,xviii or ,,xix ( ! ,social      
,security ,act1 paym5t = su* items &    
s]vices "u su* plan %all be treat$ z    
paym5t "u su* respective title4  7v7    
,applicable p]iod  7,i7 ,9 g5]al ,=     
purposes ( ?is subp>agraph1 ! t]m       
applicable p]iod means1 ) respect to any
 cal5d> ye>1 ! #c taxable ye>s end+ be=e
 ! beg9n+ ( su* cal5d> ye>4  7,,ii7     
,application ( c]ta9 rules ,rules simil>
 to ! rules ( subp>agraphs 7,a71 7,c71 &
 7,d7 ( section #ddh7;c77#c7 %all apply 
= purposes ( ?is clause4  7,,iii7       
,special rule = fir/ taxable ye> (      
exi/5ce ,9 ! case ( an employ] no       
taxable ye> ( :i* ends be=e ! beg9n+ ( !
 cal5d> ye>1 ! applicable p]iod = su*   
cal5d> ye> %all be ! p]iod beg9n+ on !  
date t su* employ] came into exi/5ce &  
end+ ) ! close ( su* cal5d> ye>4  4  7b7
 ,effective date ,! am5dm5t made by ?is 

section %all apply to mon?s beg9n+ aft] 
,decemb] #ca1 #bjac4