,i  #aac? ,,congress  #b;d ,session  ,h4
 ,r4 #efea  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,septemb] #ah1 #bjad  
,mr4 ,ruiz introduc$ ! foll[+ bill2 :i* 
0 ref]r$ to ! ,committee on ,ways &     
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to provide an     
exemption to ! employ] heal? insurance  
m&ate = small bus9esses :i* are exp]i5c+
 h>d%ip4  #a4 ,%ort title ,?is ,act may 
be cit$ z ! ,small ,bus9ess ,h>d%ip     
,relief ,act4  #b4 ,h>d%ip exemption to 
employ] heal? insurance m&ate = small   
bus9esses  7a7 ,9 g5]al ,section        
#dihj;,h ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ by add+ at ! end ! foll[+
 new subsection3  7e7 ,h>d%ip exemption 
= small bus9esses  7#a7 ,9 g5]al        
,subsections 7a7 & 7b7 %all n apply to  
any small bus9ess = any mon? if su*     
small bus9ess is exp]i5c+ a h>d%ip )    
respect to ! cal5d> ye> 9 :i* su* mon?  
beg9s4  7#b7 ,h>d%ip ,a small bus9ess   
%all be treat$ = purposes ( ?is         
subsection z exp]i5c+ a h>d%ip = any    

cal5d> ye> if su* bus9ess demon/rates to
 ! satisfaction ( ! ,secret>y t su*     
bus9ess--  7,a7 miss$ two or m          
consecutive loan paym5ts dur+ su* ye>1  
7,b7 is a debtor 9 a title #aa case 7z  
def9$ 9 section #ajh7;d77#b77 ! p5d5cy (
 :i* includes any portion ( su* ye>1    
7,c7 receiv$ a notice f a utility dur+  
su* ye> t su* utility is prep>+ to /op  
provid+ s]vices to su* bus9ess by reason
 ( nonpaym5t ( am\nts ow$ = utility     
s]vice1  7,d7 receiv$ a notice (        
eviction ( =eclosure dur+ su* ye>1  7,e7
 exp]i5c$ a fire1 flood1 o!r natural or 
human-caus$ disa/] t result$ 9          
sub/antial damage to prop]ty ( ! bus9ess
 dur+ su* ye>1 or  7,f7 exp]i5ces su*   
o!r h>d%ip dur+ su* ye> z ! ,secret>y   
may det]m9e = purposes ( ?is subsection4
  7#c7 ,limitation to #e ye>s (         
exemptions ,p>agraph 7#a7 %all n apply  
to any small bus9ess = any cal5d> ye> if
 su* p>agraph has appli$ to su* small   
bus9ess = any #e previ\s cal5d> ye>s4   
7#d7 ,small bus9ess ,= purposes ( ?is   

subsection--  7,a7 ,9 g5]al ,! t]m small
 bus9ess means1 ) respect to any cal5d> 
ye>1 an employ] :o employ$ an av]age ( n
 m ?an #ajj full-"t employees on bus9ess
 days dur+ ! prec$+ cal5d> ye>4  7,b7   
,application ( c]ta9 rules = det]m9+    
employ] size2 treatm5t ( full-"t        
equival5ts z full-"t employees ,rules   
simil> to ! rules ( subp>agraphs 7,c7 & 
7,e7 ( subsection 7c77#b7 %all apply =  
purposes ( ?is subsection4  4  7b7      
,effective date ,! am5dm5t made by      
subsection 7a7 %all apply to mon?s      
beg9n+ aft] ! date ( ! enactm5t ( ?is   
,act4  7c7 ,h>d%ip exemption n ,to be   
us$ z sole crit]ia = audit ,not)/&+ any 
o!r provision ( law1 :e!r ! h>d%ip      
exemption provid$ "u section #dihj;,h ( 
! ,int]nal ,rev5ue ,code ( #aihf 7z add$
 by ?is section7 applies ) respect to a 
taxpay] %all n be tak5 into acc\nt by ! 
,int]nal ,rev5ue ,s]vice z ! sole factor
 9 det]m9+ :e!r to audit su* taxpay]4   
7d7 ,treasury /udy on additional        
indications ( bus9ess h>d%ip  7#a7 ,/udy

 ,! ,secret>y ( ! ,treasury %all conduct
 a /udy reg>d+ ! additional h>d%ips :i* 
w\ld be appropriate to add to ! li/ (   
h>d%ips 9 p>agraph 7#b7 ( section       
#dihj;,h7e7 ( ! ,int]nal ,rev5ue ,code (
 #aihf 7z add$ by ?is section71 consi/5t
 ) ! purposes ( su* section4  7#b7      
,det]m9ation ( additional h>d%ips ,n    
lat] ?an #f mon?s aft] ! date ( !       
enactm5t ( ?is ,act1 ! ,secret>y ( !    
,treasury %all1 ) respect to any h>d%ip 
:i* ! ,secret>y det]m9es %\ld be add$ to
 su* li/ ( h>d%ips1 add su* h>d%ip to   
su* li/ by mak+ ! det]m9ation describ$ 9
 subp>agraph 7,f7 ( su* section4  7#c7  
,report ,n lat] ?an #f mon?s aft] ! date
 ( ! enactm5t ( ?is ,act1 ! ,secret>y ( 
! ,treasury %all provide a writt5 report
 to ,congress ) respect to ! /udy       
conduct$ "u p>agraph 7#a74 ,su* report  
%all include a description ( ea* h>d%ip 
consid]$ = inclusion 9 su* li/ (        
h>d%ips1 :e!r ! ,secret>y made !        
det]m9ation to include su* h>d%ip 9 su* 
li/1 & ! reasons t su* h>d%ip 0 or 0 n s

 includ$1 z ! case may be4  7#d7        
,ref]5ces to ,secret>y ( ! ,treasury    
,any ref]5ce 9 ?is subsection to !      
,secret>y ( ! ,treasury %all include a  
ref]5ce to any designee ( su* ,secret>y4