,,ii  #aac? ,,congress  #b;d ,session   
,s4 #bdcd  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,june #e1 #bjad ,mr4   
,frank5 7= himself1 ,mr4 ,ka9e1 ,mrs4   
,box]1 ,mr4 ,br[n1 ,mr4 ,s&]s1 ,mr4     
,leahy1 ,ms4 ,heitkamp1 ,mr4 ,blum5?al1 
,mr4 ,udall ( ,colorado1 ,mr4 ,m]kley1  
,mr4 ,b5net1 ,mrs4 ,hagan1 ,ms4         
,klobu*>1 ,mr4 ,s*atz1 ,mrs4 ,%ahe51    
,mr4 ,udall ( ,new ,mexico1 ,ms4        
,baldw91 ,mr4 ,k+1 ,mr4 ,he9ri*1 ,mr4   
,coons1 & ,mr4 ,begi*7 introduc$ !      
foll[+ bill2 :i* 0 read twice & ref]r$  
to ! ,committee on ,f9ance  ,a ,,bill   
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to ensure t work+ families h      
access to af=dable heal? insurance      
cov]age4  #a4 ,%ort title ,?is ,act may 
be cit$ z ! ,family ,cov]age ,act4  #b4 
,s5se ( ,congress ,not)/&+ ! am5dm5ts   
made by section #c1 x is ! s5se (       
,congress t ! ,secret>y ( ,heal? &      
,human ,s]vices & ! ,secret>y ( !       
,treasury1 )9 _! respective             
jurisdictions1 h ! adm9i/rative au?ority

 necess>y to apply ! af=dability        
provision 9 section #cf;,b ( ! ,int]nal 
,rev5ue ,code ( #aihf 9 su* a mann] z to
 exp& access to af=dable heal? insurance
 cov]age = work+ families )\t fur!r     
legislation4  #c4 ,cl>ification reg>d+  
det]m9ation ( af=dability (             
employ]-sponsor$ m9imum ess5tial cov]age
  7a7 ,9 g5]al ,clause 7i7 ( section    
#cf;,b7c77#b77;,c7 ( ! ,int]nal ,rev5ue 
,code ( #aihf is am5d$ to read z foll[s3
  7i7 ,cov]age mu/ be af=dable  7,i7 ,9 
g5]al ,except z provid$ 9 clause 7iii71 
an individual %all n be treat$ z        
eligible = m9imum ess5tial cov]age if   
su* cov]age consi/s ( an eligible       
employ]-sponsor$ plan 7z def9$ 9 section
 #ejjj;,a7f77#b77 & ! requir$           
contribution ) respect to ! plan exce$s 
#i4e p]c5t ( ! applicable taxpay]'s     
h\sehold income4  7,,ii7 ,requir$       
contribution ) respect to employee ,9 ! 
case ( ! employee eligible to enroll 9 !
 plan1 ! requir$ contribution = purposes
 ( subclause 7,i7 is ! employee's       

requir$ contribution 7)9 ! mean+ (      
section #ejjj;,a7e77#a77;,b77i77 )      
respect to ! plan4  7,,iii7 ,requir$    
contribution ) respect to family memb]s 
,9 ! case ( an individual :o is eligible
 to enroll 9 ! plan by reason ( a       
relation%ip ! individual be>s to !      
employee1 ! requir$ contribution =      
purposes ( subclause 7,i7 is !          
employee's requir$ contribution 7)9 !   
mean+ ( section #ejjj;,a7e77#a77;,b77i71
 det]m9$ by sub/itut+ family =          
self-only7 ) respect to ! plan4  4  7b7 
,con=m+ am5dm5ts  7#a7 ,clause 7ii7 (   
section #cf;,b7c77#b77;,c7 ( ! ,int]nal 
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+3 ,?is clause %all also
 apply to an individual :o is eligible  
to enroll 9 ! plan by reason ( a        
relation%ip ! individual be>s to !      
employee44  7#b7 ,clause 7iii7 ( section
 #cf;,b7c77#b77;,c7 ( su* ,code is am5d$
 by /rik+ ! la/ s5t5ce ( clause 7i7 &   
ins]t+ clause 7i77,,iii74  7#c7 ,clause 
7iv7 ( section #cf;,b7c77#b77;,c7 ( su* 

,code is am5d$ by /rik+ clause 7i77,,ii7
 & ins]t+ clause 7i77,i74  7c7          
,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s      
beg9n+ aft] ,decemb] #ca1 #bjac4