,i  #aac? ,,congress  #b;d ,session  ,h4
 ,r4 #ehfj  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,decemb] #aa1 #bjad   
,mr4 ,b\/any 7= himself & ,mr4 ,?ompson 
( ,cali=nia7 introduc$ ! foll[+ bill2   
:i* 0 ref]r$ to ! ,committee on ,ways & 
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to all[ small     
bus9esses to use pre-tax doll>s =       
assi/ance to employees pur*as+ policies 
9 ! individual m>ket & except c]ta9     
heal? reimbursem5t arrangem5ts f gr\p   
heal? plan requirem5ts1 & = o!r         
purposes4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,small ,bus9ess ,heal?c>e  
,relief ,act ( #bjad4  #b4 ,p]mitt+     
small bus9esses to use pre-tax doll>s = 
assi/ance to employees pur*as+ policies 
9 individual m>ket  7a7 ,9 g5]al        
,section #ajf ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ by add+ at ! end !    
foll[+ new subsection3  7e7 ,pre-,tax   
,doll>s = ,qualifi$ ,heal? ,plans  7#a7 
,9 g5]al ,am\nts paid by an eligible    
small employ] on behalf ( an employee ( 

! employ] = premiums = a qualifi$ heal? 
plan 7z def9$ 9 section #acja ( !       
,pati5t ,protection & ,af=dable ,c>e    
,act7--  7,a7 :i* cov]s ! employee1     
employee's sp\se1 or any dep5d5t ( !    
employee1 &  7,b7 :i* is (f]$ 9 !       
individual m>ket )9 a ,/ate1  %all be   
treat$ z employ]-provid$ cov]age =      
m$ical exp5ses "u an accid5t or heal?   
plan & %all n be consid]$ a gr\p heal?  
plan = purposes ( section #ihae4  7#b7  
,eligible small employ] ,= purposes (   
?is subsection & subsection 7f71 ! t]m  
eligible small employ] means an employ] 
:o--  7,a7 is n an applicable l>ge      
employ] 7z def9$ 9 section              
#dihj;,h7c77#b77;,a771 &  7,b7 does n   
(f] its employees any gr\p heal? plan   
o!r ?an an arrangem5t describ$ 9        
p>agraph 7#a7 or subsection 7f74  7#c7  
,c]ta9 controll$ gr\ps ,all employees :o
 are treat$ z employ$ by a s+le employ] 
"u subsection 7b71 7c71 or 7m7 ( section
 #dad %all be treat$ z employ$ by a s+le
 employ] = purposes ( ?is subsection4  4

  7b7 ,effective date ,! am5dm5t made by
 ?is section %all apply to taxable ye>s 
beg9n+ aft] ,decemb] #ca1 #bjac4  #c4   
,/&alone heal? reimbursem5t arrangem5ts 
7a7 ,9 g5]al ,section #ajf ( ! ,int]nal 
,rev5ue ,code is am5d$ ,code ( #aihf is 
am5d$ by add+ at ! end ! foll[+ new     
subsection3  7f7 ,qualifi$ heal?        
reimbursem5t arrangem5ts  7#a7 ,9 g5]al 
,am\nts paid by an eligible small       
employ] on behalf ( an employee ( !     
employ] to a qualifi$ heal? reimbursem5t
 arrangem5t %all be treat$ z            
employ]-provid$ cov]age = m$ical exp5ses
 "u an accid5t or heal? plan & %all n be
 consid]$ a gr\p heal? plan = purposes (
 section #ihae4  7#b7 ,9 g5]al ,=       
purposes ( ?is subsection1 ! t]m        
qualifi$ heal? reimbursem5t arrangem5t  
means an arrangem5t--  7,a7 "u :i* !    
employee may be reimburs$--  7i7 =      
premiums = a qualifi$ heal? plan 7z     
def9$ 9 section #acja ( ! ,pati5t       
,protection & ,af=dable ,c>e ,act7 :i*  
cov]s ! employee1 employee's sp\se1 or  

any dep5d5t ( ! employee1 & is (f]$ 9 ! 
individual m>ket )9 a ,/ate1 &  7ii7 =  
exp5ses incurr$ = m$ical c>e 7z def9$ 9 
section #bac7;d77 ( ! employee1 !       
employee's sp\se1 or any su* dep5d5t ( !
 employee1  7,b7 :i* is provid$ by an   
eligible small employ]1 &  7,c7 "u :i*  
contributions by ! employ] ) respect to 
an employee = ! taxable ye> are n 9     
excess ( ! doll> am\nt 9 effect "u      
section #abe7;i7 = su* taxable ye> 7#bjj
 p]c5t ( su* am\nt 9 ! case ( family    
cov]age74  7#c7 ,c]ta9 controll$ gr\ps  
,all employees :o are treat$ z employ$  
by a s+le employ] "u subsection 7b71    
7c71 or1 7m7 ( section #dad %all be     
treat$ z employ$ by a s+le employ] =    
purposes ( ?is subsection4  4  7b7      
,effective date ,! am5dm5t made by ?is  
section %all apply to taxable ye>s      
beg9n+ aft] ,decemb] #ca1 #bjac4  #d4   
,no subsidies all[$ ) respect to heal?  
plan acquir$ ?r\gh pre-tax doll>s =     
qualifi$ heal? plan or qualifi$ heal?   
reimbursem5t arrangem5t  7a7            

,coord9ation ,) ,premium ,cr$it & ,r$uc$
 ,co/-,%>+ ,section #cf;,b7c77#b77;,b7 (
 su* ,code is am5d$ by add+ at ! end !  
foll[+ new clause3  7iii7 ,pre-tax      
doll>s = a qualifi$ heal? plan &        
,qualifi$ heal? reimbursem5t arrangem5ts
 ,! t]m cov]age mon? %all n include any 
mon? dur+ :i* an individual is cov]$ "u 
a qualifi$ heal? plan any premiums = :i*
 7 reimburs$ "u an arrangem5t describ$ 9
 section #ajf7;e7 7relat+ to pre-tax    
doll>s = a qualifi$ heal? plan71 or "u a
 qualifi$ heal? reimbursem5t arrangem5t 
7z def9$ 9 section #ajf7;f771 dur+ a    
cal5d> ye> :i* includes su* mon?4  4    
7b7 ,effective date ,! am5dm5t made by  
?is section %all apply to mon?s beg9n+  
aft] ,decemb] #ca1 #bjac4  #e4 ,pre-tax 
doll>s = a qualifi$ heal? plan &        
qualifi$ heal? reimbursem5t arrangem5ts 
except$ f gr\p heal? plan requirem5ts   
7a7 ,9 g5]al ,section #ihcb7;c77#a7 (   
su* ,code is am5d$ by r$esignat+        
subp>agraph 7,h7 z subp>agraph 7,j7 & by
 ins]t+ aft] subp>agraph 7,g7 ! foll[+  

new subp>agraphs3  7,h7 ,an arrangem5t  
describ$ 9 section #ajf7;e7 7relat+ to  
pre-tax doll>s = a qualifi$ heal? plan74
  7,i7 ,qualifi$ heal? reimbursem5t     
arrangem5t 7z def9$ 9 section #ajf7;f774
  4  7b7 ,effective date ,! am5dm5t made
 by ?is section %all apply to plan ye>s 
beg9n+ aft] ,decemb] #ca1 #bjac4