#aad? ,,congress  #a/ ,session  ,h4 ,r4 
#afbd  ,,an ,,act  ,to am5d title ,i ( !
 ,pati5t ,protection & ,af=dable ,c>e   
,act & title ,,xxvii ( ! ,public ,heal? 
,s]vice ,act to revise ! def9ition (    
small employ]4  #a4 ,%ort title ,?is    
,act may be cit$ z ! ,protect+ ,af=dable
 ,cov]age = ,employees ,act4  #b4       
,revision ( def9ition ( small employ] "u
 heal? insurance m>ket provisions  7a7  
,,ppaca am5dm5ts ,section #acjd7;b7 ( ! 
,pati5t ,protection & ,af=dable ,c>e    
,act 7#db ,u4,s4,c4 #ahjbd7;b77 is      
am5d$--  7#a7 9 p>agraph 7#a71 by /rik+ 
#aja & ins]t+ #ea2  7#b7 9 p>agraph     
7#b71 by /rik+ #ajj & ins]t+ #ej2 &     
7#c7 by am5d+ p>agraph 7#c7 to read z   
foll[s3  7#c7 ,/ate option to ext5d     
def9ition ( small employ] ,not)/&+      
p>agraphs 7#a7 & 7#b71 no?+ 9 ?is       
section %all prev5t a ,/ate f apply+ ?is
 subsection by treat+ z a small employ]1
 ) respect to a cal5d> ye> & a plan ye>1
 an employ] :o employ$ an av]age ( at   
lea/ #a b n m ?an #ajj employees on     

bus9ess days dur+ ! prec$+ cal5d> ye> & 
:o employs at lea/ #a employee on ! fir/
 day ( ! plan ye>4  4  7b7 ,,phsa       
am5dm5ts ,section #bgia7;e7 ( ! ,public 
,heal? ,s]vice ,act 7#db ,u4,s4,c4      
#cjj;gg-#ia7;e77 is am5d$-- 7#a7 9      
p>agraph 7#b71 by /rik+ #aja & ins]t+   
#ea2  7#b7 9 p>agraph 7#d71 by /rik+    
#ajj & ins]t+ #ej2 &  7#c7 by add+ at ! 
end ! foll[+ new p>agraph3  7#g7 ,/ate  
option to ext5d def9ition ( small       
employ] ,not)/&+ p>agraphs 7#b7 & 7#d71 
no?+ 9 ?is section %all prev5t a ,/ate f
 apply+ ?is subsection by treat+ z a    
small employ]1 ) respect to a cal5d> ye>
 & a plan ye>1 an employ] :o employ$ an 
av]age ( at lea/ #a b n m ?an #ajj      
employees on bus9ess days dur+ ! prec$+ 
cal5d> ye> & :o employs at lea/ #a      
employee on ! fir/ day ( ! plan ye>4  4 
7c7 ,deposit ( sav+s into ,m$ic>e       
,improvem5t ,fund ,section #ahih7;b77#a7
 ( ! ,social ,security ,act 7#db        
,u4,s4,c4 #acie;iii7b77#a77 is am5d$ by 
/rik+ #j & ins]t+ #bje1jjj1jjj4  ,pass$ 

! ,h\se ( ,repres5tatives ,septemb] #bh1
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