,i #aac? ,,congress #a/ ,session ,h4 ,r4 #fge ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,febru>y #ac1 #bjac ,ms4 ,s*ak[sky introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,education & ! ,work=ce1 & 9 addition to ! ,committees on ,ways & ,means1 ,h\se ,adm9i/ration1 & ,ov]sight & ,gov]nm5t ,re=m1 = a p]iod to be subsequ5tly det]m9$ by ! ,speak]1 9 ea* case = consid]ation ( su* provisions z fall )9 ! jurisdiction ( ! committee conc]n$ ,a ,,bill ,to ext5d protections to "p-"t work]s 9 ! areas ( employ]-provid$ heal? insurance1 family & m$ical leave1 & p5sion plans4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,"p-,"t ,work] ,bill ( ,rights ,act ( #bjac4 #b4 ,ext5sion ( employ] heal? insurance cov]age m&ate to "p-"t employees 7a7 ,l>ge employ]s n (f]+ heal? cov]age 7#a7 ,9 g5]al ,subsection 7a7 ( section #dihj;,h ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$-- 7,a7 by /rik+ full-"t employees 9 p>agraph 7#a7 & ins]t+ employees1 7,b7 by /rik+ full-"t employee 9 p>agraph 7#b7 & ins]t+ employee1 & 7,c7 by /rik+ h]eby impos$ on ! employ] & all t foll[s & ins]t+ h]eby impos$ on ! employ]1 ) respect to ea* employee employ$ by ! employ] dur+ su* mon?1 an assessable paym5t equal to ! applicable paym5t am\nt ) respect to su* employee44 7#b7 ,proration ( applicable paym5t am\nt = "p-"t employees ,p>agraph 7#a7 ( section #dihj;,h7c7 ( su* ,code is am5d$ to read z foll[s3 7#a7 ,applicable paym5t am\nt ,! t]m applicable paym5t am\nt means1 ) respect to any employee = any mon?-- 7,a7 9 ! case ( a full-"t employee1 #a_/ab ( #b1jjj1 & 7,b7 9 ! case ( any o!r employee1 ! am\nt :i* be>s ! same ratio to ! am\nt det]m9$ "u subp>agraph 7,a7 z-- 7i7 ! av]age h\rs ( s]vice p] week ( su* employee = su* mon?1 be>s to 7ii7 #cj4 4 7b7 ,l>ge employ]s (f]+ cov]age ) employees :o qualify = premium tax cr$its or co/-,%>+ r$uctions 7#a7 ,9 g5]al ,p>agraph 7#a7 ( section #dihj;,h7b7 ( su* ,code is am5d$-- 7,a7 by /rik+ full-"t employees ea* place x appe>s 9 subp>agraphs 7,a7 & 7,b7 & ins]t+ employees1 & 7,b7 by /rik+ h]eby impos$ on ! employ] & all t foll[s & ins]t+ h]eby impos$ on ! employ]1 ) respect to ea* employee describ$ 9 subp>agraph 7,b7 = su* mon?1 an assessable paym5t equal to #a_/ab ( #c1jjj44 7#b7 ,proration = "p-"t employees ,subsection 7b7 ( section #dihj;,h ( su* ,code is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#c7 ,proration = "p-"t employees ,9 ! case ( any employee o!r ?an a full-"t employee1 p>agraph 7#a7 %all be appli$ by sub/itut+ = #c1jjj ! doll> am\nt :i* be>s ! same ratio to #c1jjj z-- 7,a7 ! av]age h\rs ( s]vice p] week ( su* employee = ! mon? ) respect to :i* su* p>agraph applies1 be>s to 7,b7 #cj4 4 7#c7 ,application ( ov]all limitation ,p>agraph 7#b7 ( section #dihj;,h7b7 ( su* ,code is am5d$ to read z foll[s3 7#b7 ,ov]all limitation ,! aggregate am\nt ( tax det]m9$ "u p>agraph 7#a7 ) respect to any applicable l>ge employ] = any mon? %all n exce$ ! aggregate am\nt ( tax :i* w\ld h be5 det]m9$ "u subsection 7a7 ) respect to su* employ] = su* mon? if su* employ] 7 describ$ 9 subsection 7a77#a74 4 7c7 ,application ( h\rs ( s]vice rules ,subp>agraph 7,b7 ( section #dihj;,h7c77#d7 ( su* ,code is am5d$ by /rik+ = ! application ( ?is p>agraph to & ins]t+ ) respect to4 7d7 ,effective date ,! am5dm5ts made by ?is section %all apply to mon?s beg9n+ aft] ,decemb] #ca1 #bjac4 #c4 ,elim9ation ( h\rs ( s]vice requirem5t = ,,fmla leave 7a7 ,am5dm5t ,section #aja7b77;,a7 ( ! ,family & ,m$ical ,leave ,act ( #aiic 7#bi ,u4,s4,c4 #bfaa7b77;,a77 is am5d$ to read z foll[s3 7,a7 ,9 g5]al ,! t]m eligible employee means an employee :o has be5 employ$1 ei!r z a full-"t or "p-"t employee1 = at lea/ #ab mon?s by ! employ] ) respect to :om leave is reque/$ "u section #ajb4 4 7b7 ,effective date ,! am5dm5t made by subsection 7a7 %all take effect beg9n+ on ! date t is "o ye> aft] ! date ( enactm5t ( ?is ,act4 #d4 ,treatm5t ( employees work+ at less ?an full-"t "u p>ticipation1 ve/+1 & accrual rules gov]n+ p5sion plans 7a7 ,p>ticipation rules 7#a7 ,9 g5]al ,section #bjb7;a77#c7 ( ! ,employee ,retirem5t ,income ,security ,act ( #aigd 7#bi ,u4,s4,c4 #ajeb7;a77#c77 is am5d$ by add+ at ! end ! foll[+ new subp>agraph3 7,e7 7i7 ,= purposes ( ?is p>agraph1 9 ! case ( any employee :o1 z ( ! beg9n+ ( ! #ab-mon? p]iod ref]r$ to 9 subp>agraph 7,a7-- 7,i7 has cu/om>ily complet$ #ejj or m h\rs ( s]vice p] ye> b less ?an #a1jjj h\rs ( s]vice p] ye>1 or 7,,ii7 is employ$ 9 a type ( position 9 :i* employm5t cu/om>ily con/itutes #ejj or m h\rs ( s]vice p] ye> b less ?an #a1jjj h\rs ( s]vice p] ye>1 completion ( #ejj h\rs ( s]vice )9 su* p]iod %all be treat$ z completion ( #a1jjj h\rs ( s]vice4 7ii7 ,= purposes ( ?is subp>agraph1 ! ext5t to :i* employm5t 9 any type ( position cu/om>ily con/itutes less ?an #a1jjj h\rs ( s]vice p] ye> %all be det]m9$ ) respect to ea* p5sion plan 9 accordance ) su* regulations z ! ,secret>y may prescribe provid+ = consid]ation ( facts & circum/ances peculi> to ! "w-=ce con/itut+ ! p>ticipants 9 su* plan4 4 7#b7 ,con=m+ am5dm5t ,section #bjd7;b77#a77;,e7 ( su* ,act 7#bi ,u4,s4,c4 #ajed7;b77#a77;,e77 is am5d$ by /rik+ section #bjb7;a77#c77;,a7 & ins]t+ subp>agraphs 7,a7 & 7,e7 ( section #bjb7;a77#c74 7b7 ,ve/+ rules 7#a7 ,9 g5]al ,section #bjc7;b77#b7 ( su* ,act 7#bi ,u4,s4,c4 #ajec7;b77#b77 is am5d$ by add+ at ! end ! foll[+ new subp>agraph3 7,e7 7i7 ,= purposes ( ?is p>agraph1 9 ! case ( any employee :o1 z ( ! beg9n+ ( ! p]iod designat$ by ! plan pursuant to subp>agraph 7,a7-- 7,i7 has cu/om>ily complet$ #ejj or m h\rs ( s]vice p] ye> b less ?an #a1jjj h\rs ( s]vice p] ye>1 or 7,,ii7 is employ$ 9 a type ( position 9 :i* employm5t cu/om>ily con/itutes #ejj or m h\rs ( s]vice p] ye> b less ?an #a1jjj h\rs ( s]vice p] ye>1 completion ( #ejj h\rs ( s]vice )9 su* p]iod %all be treat$ z completion ( #a1jjj h\rs ( s]vice4 7ii7 ,= purposes ( ?is subp>agraph1 ! ext5t to :i* employm5t 9 any type ( position cu/om>ily con/itutes less ?an #a1jjj h\rs ( s]vice p] ye> %all be det]m9$ ) respect to ea* p5sion plan 9 accordance ) su* regulations z ! ,secret>y may prescribe provid+ = consid]ation ( facts & circum/ances peculi> to ! "w-=ce con/itut+ ! p>ticipants 9 su* plan4 4 7#b7 #a-ye> breaks 9 s]vice ,section #bjc7;b77#c7 ( su* ,act 7#bi ,u4,s4,c4 #ajec7;b77#c77 is am5d$ by add+ at ! end ! foll[+ new subp>agraph3 7,f7 7i7 ,= purposes ( ?is p>agraph1 9 ! case ( any employee :o1 z ( ! beg9n+ ( ! p]iod designat$ by ! plan pursuant to subp>agraph 7,a7-- 7,i7 has cu/om>ily complet$ #ejj or m h\rs ( s]vice p] ye> b less ?an #a1jjj h\rs ( s]vice p] ye>1 or 7,,ii7 is employ$ 9 a type ( position 9 :i* employm5t cu/om>ily con/itutes #ejj or m h\rs ( s]vice p] ye> b less ?an #a1jjj h\rs ( s]vice p] ye>1 completion ( #bej h\rs ( s]vice )9 su* p]iod %all be treat$ z completion ( #ejj h\rs ( s]vice4 7ii7 ,= purposes ( ?is subp>agraph1 ! ext5t to :i* employm5t 9 any type ( position cu/om>ily con/itutes less ?an #a1jjj h\rs ( s]vice p] ye> %all be det]m9$ ) respect to ea* p5sion plan 9 accordance ) su* regulations z ! ,secret>y may prescribe provid+ = consid]ation ( facts & circum/ances peculi> to ! "w-=ce con/itut+ ! p>ticipants 9 su* plan4 4 7c7 ,accrual rules ,section #bjd7;b77#d77;,c7 ( su* ,act 7#bi ,u4,s4,c4 #ajed7;b77#d77;,c77 is am5d$-- 7#a7 by ins]t+ 7i7 aft] 7,c72 & 7#b7 by add+ at ! end ! foll[+ new clauses3 7ii7 ,= purposes ( ?is subp>agraph1 9 ! case ( any employee :o1 z ( ! beg9n+ ( ! p]iod designat$ by ! plan pursuant to clause 7i7-- 7,i7 has cu/om>ily complet$ #ejj or m h\rs ( s]vice p] ye> b less ?an #a1jjj h\rs ( s]vice p] ye>1 or 7,,ii7 is employ$ 9 a type ( position 9 :i* employm5t cu/om>ily con/itutes #ejj or m h\rs ( s]vice p] ye> b less ?an #a1jjj h\rs ( s]vice p] ye>1 completion ( #ejj h\rs ( s]vice )9 su* p]iod %all be treat$ z completion ( #a1jjj h\rs ( s]vice4 7iii7 ,= purposes ( clause 7ii71 ! ext5t to :i* employm5t 9 any type ( position cu/om>ily con/itutes less ?an #a1jjj h\rs ( s]vice p] ye> %all be det]m9$ ) respect to ea* p5sion plan 9 accordance ) su* regulations z ! ,secret>y may prescribe provid+ = consid]ation ( facts & circum/ances peculi> to ! "w-=ce con/itut+ ! p>ticipants 9 su* plan4 4 7d7 ,effective dates 7#a7 ,9 g5]al ,except z provid$ 9 subsection 7b71 ! am5dm5ts made by ?is section %all apply ) respect to plan ye>s beg9n+ on or aft] ! date t is "o ye> aft] ! date ( ! enactm5t ( ?is ,act4 7#b7 ,special rule = collectively b>ga9$ plans ,9 ! case ( a plan ma9ta9$ pursuant to #a or m collective b>ga9+ agreem5ts betwe5 employee repres5tatives & #a or m employ]s ratifi$ on or be=e ! date ( ! enactm5t ( ?is ,act1 ! am5dm5ts made by ?is section %all n apply to plan ye>s beg9n+ be=e ! lat] (-- 7,a7 ! e>li] (-- 7i7 ! date on :i* ! la/ ( ! collective b>ga9+ agreem5ts relat+ to ! plan t]m9ates 7det]m9$ )\t reg>d to any ext5sion !re( agre$ to aft] ! date ( ! enactm5t ( ?is ,act72 or 7ii7 ! date t is #c ye>s aft] ! date ( ! enactm5t ( ?is ,act2 or 7,b7 ! date t is #a ye> aft] ! date ( ! enactm5t ( ?is ,act4 ,= purposes ( subp>agraph 7,a71 any plan am5dm5t made pursuant to a collective b>ga9+ agreem5t relat+ to ! plan :i* am5ds ! plan solely to con=m to any requirem5t add$ by ?is section %all n be treat$ z a t]m9ation ( su* collective b>ga9+ agreem5t4