,,ib  ,union ,cal5d> ,no4 #dic  #aad?   
,,congress  #b;d ,session  ,h4 ,r4 #eddg
  ,report ,no4 #aad-fcd1 ,"p ,i  ,,9 ,,!
 ,,h\se ,,( ,,repres5tatives  ,june #aj1
 #bjaf ,mr4 ,b\/any 7= himself & ,mr4   
,?ompson ( ,cali=nia7 introduc$ ! foll[+
 bill2 :i* 0 ref]r$ to ! ,committee on  
,ways & ,means1 & 9 addition to !       
,committees on ,education & ! ,work=ce &
 ,en]gy & ,comm]ce1 = 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$  ,june #ba1 #bjaf ,additional   
sponsors3 ,mrs4 ,noem1 ,mr4 ,meehan1    
,mr4 ,dold1 ,mr4 ,tib]i1 ,mr4 ,roskam1  
,mr4 ,pauls51 ,mr4 ,hold+1 ,mr4 ,kelly (
 ,p5nsylvania1 ,mr4 ,nunes1 ,mr4 ,tom   
,price ( ,georgia1 ,mr4 ,m>*ant1 ,mr4   
,bu*anan1 ,mr4 ,r5acci1 ,ms4 ,l9da ,t4  
,sn*ez ( ,cali=nia1 ,mr4 ,pascrell1 ,mr4
 ,blum5au]1 ,mr4 ,a%=d1 ,mr4 ,s*rad]1   
,ms4 ,e%oo1 ,mr4 ,pet]son1 ,mr4 ,k9d1   
,mr4 ,l>son ( ,connecticut1 ,mrs4       
,torres1 ,ms4 ,s9ema1 ,ms4 ,bonamici1   

,mr4 ,heck ( ,wa%+ton1 ,mr4 ,blum1 ,mrs4
 ,mc,morris ,rodg]s1 ,ms4 ,mc,sally1    
,mr4 ,flores1 ,mr4 ,coop]1 ,mr4 ,l[5?al1
 ,mr4 ,swalwell ( ,cali=nia1 ,miss ,rice
 ( ,new ,york1 ,mr4 ,kilm]1 ,mr4 ,mull91
 ,mr4 ,hudson1 ,mr4 ,cram]1 ,mr4        
,johnson ( ,ohio1 ,mr4 ,co/ello (       
,p5nsylvania1 ,mr4 ,b>letta1 ,mr4       
,turn]1 ,mr4 ,ribble1 ,mr4 ,culb]son1   
,mr4 ,=t5b]ry1 ,mr4 ,all51 ,mrs4        
,walorski1 ,mr4 ,tipton1 ,mr4 ,pompeo1  
,mr4 ,bi%op ( ,mi*igan1 ,mr4 ,rokita1   
,mrs4 ,black1 ,mr4 ,/iv]s1 ,mr4 ,rei*]t1
 ,mr4 ,lip9ski1 ,mr4 ,smi? ( ,miss\ri1  
,ms4 ,duckwor?1 & ,mr4 ,c\rtney  ,june  
#ba1 #bjaf ,report$ f ! ,committee on   
,ways & ,means ) an am5dm5t ,/rike out  
all aft] ! enact+ clause & ins]t ! "p   
pr9t$ 9 italic  ,june #ba1 #bjaf ,!     
,committees on ,education & ! ,work=ce &
 ,en]gy & ,comm]ce dis*>g$2 committ$ to 
! ,committee ( ! ,:ole ,h\se on ! ,/ate 
( ! ,union & ord]$ to be pr9t$ ,= text (
 introduc$ bill1 see copy ( bill z      
introduc$ on ,june #aj1 #bjaf  ,a ,,bill

  ,to provide an exception f c]ta9 gr\p 
heal? plan requirem5ts = qualifi$ small 
employ] heal? reimbursem5t arrangem5ts4 
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,small ,bus9ess ,heal? ,c>e ,relief   
,act ( #bjaf4  #b4 ,exception f gr\p    
heal? plan requirem5ts = qualifi$ small 
employ] heal? reimbursem5t arrangem5ts  
7a7 ,am5dm5ts to ! ,int]nal ,rev5ue     
,code ( #aihf & ! ,pati5t ,protection & 
,af=dable ,c>e ,act  7#a7 ,9 g5]al      
,section #ihca ( ! ,int]nal ,rev5ue     
,code ( #aihf is am5d$ by add+ at ! end 
! foll[+ new subsection3  7d7 ,exception
 = qualifi$ small employ] heal?         
reimbursem5t arrangem5ts  7#a7 ,9 g5]al 
,= purposes ( ?is title 7except z       
provid$ 9 section #dihj;,i7f77#d7 &     
not)/&+ any o!r provision ( ?is title71 
! t]m gr\p heal? plan %all n include any
 qualifi$ small employ] heal?           
reimbursem5t arrangem5t4  7#b7 ,qualifi$
 small employ] heal? reimbursem5t       
arrangem5t ,= purposes ( ?is            
subsection-- 7,a7 ,9 g5]al ,! t]m       

qualifi$ small employ] heal?            
reimbursem5t arrangem5t means an        
arrangem5t :i*--  7i7 is describ$ 9     
subp>agraph 7,b71 &  7ii7 is provid$ on 
! same t]ms to all eligible employees ( 
! eligible employ]4  7,b7 ,arrangem5t   
describ$ ,an arrangem5t is describ$ 9   
?is subp>agraph if-- 7i7 su* arrangem5t 
is fund$ solely by an eligible employ] &
 no sal>y r$uction contributions may be 
made "u su* arrangem5t1  7ii7 su*       
arrangem5t provides1 aft] ! employee    
provides pro( ( cov]age1 = ! paym5t (1  
or reimbursem5t (1 an eligible employee 
= exp5ses = m$ical c>e 7z def9$ 9       
section #bac7;d77 incurr$ by ! eligible 
employee or ! eligible employee's family
 memb]s 7z det]m9$ "u ! t]ms ( !        
arrangem5t71 &  7iii7 ! am\nt ( paym5ts 
& reimbursem5ts describ$ 9 clause 7ii7 =
 any ye> d n exce$ #e1acj 7#aj1bfj 9 !  
case ( an arrangem5t t also provides =  
paym5ts or reimbursem5ts = family memb]s
 ( ! employee74  7,c7 ,c]ta9 v>iation   
p]mitt$ ,= purposes ( subp>agraph       

7,a77ii71 an arrangem5t %all n fail to  
be treat$ z provid$ on ! same t]ms to   
ea* eligible employee m]ely because !   
employee's p]mitt$ b5efits "u su*       
arrangem5t v>y 9 accordance ) ! v>iation
 9 ! price ( an insurance policy 9 !    
relevant individual heal? insurance     
m>ket bas$ on--  7i7 ! age ( ! eligible 
employee 7&1 9 ! case ( an arrangem5t   
:i* cov]s m$ical exp5ses ( ! eligible   
employee's family memb]s1 ! age ( su*   
family memb]s71 or  7ii7 ! numb] (      
family memb]s ( ! eligible employee !   
m$ical exp5ses ( :i* are cov]$ "u su*   
arrangem5t4  ,! v>iation p]mitt$ "u !   
prec$+ s5t5ce %all be det]m9$ by ref]5ce
 to ! same insurance policy ) respect to
 all eligible employees4  7,d7 ,rules   
relat+ to maximum doll> limitation  7i7 
,am\nt prorat$ 9 c]ta9 cases ,9 ! case (
 an individual :o is n cov]$ by an      
arrangem5t = ! entire ye>1 ! limitation 
"u subp>agraph 7,a77iii7 = su* ye> %all 
be an am\nt :i* be>s ! same ratio to !  
am\nt :i* w\ld 7b = ?is clause7 be 9    

effect = su* individual = su* ye> "u    
subp>agraph 7,a77iii7 z ! numb] ( mon?s 
= :i* su* individual is cov]$ by !      
arrangem5t = su* ye> be>s to #ab4  7ii7 
,inflation adju/m5t ,9 ! case ( any ye> 
beg9n+ aft] #bjaf1 ea* ( ! doll> am\nts 
9 subp>agraph 7,a77iii7 %all be increas$
 by an am\nt equal to--  7,i7 su* doll> 
am\nt1 multipli$ by  7,,ii7 ! co/-(-liv+
 adju/m5t det]m9$ "u section #a7;f77#c7 
= ! cal5d> ye> 9 :i* ! taxable ye>      
beg9s1 det]m9$ by sub/itut+ cal5d> ye>  
#bjae = cal5d> ye> #aiib 9 subp>agraph  
7,b7 !re(4  ,if any doll> am\nt increas$
 "u ! prec$+ s5t5ce is n a multiple (   
#ajj1 su* doll> am\nt %all be r\nd$ to !
 next l[e/ multiple ( #ajj4  7#c7 ,o!r  
def9itions ,= purposes ( ?is            
subsection-- 7,a7 ,eligible employee ,! 
t]m eligible employee means any employee
 ( an eligible employ]1 except t ! t]ms 
( ! arrangem5t may exclude f            
consid]ation employees describ$ 9 any   
clause ( section #aje7;h77#c77;,b7      
7appli$ by sub/itut+ #ij days = #c ye>s 

9 clause 7i7 !re(74  7,b7 ,eligible     
employ] ,! t]m eligible employ] means an
 employ] t-- 7i7 is n an applicable l>ge
 employ] z def9$ 9 section              
#dihj;,h7c77#b71 &  7ii7 does n (f] a   
gr\p heal? plan to any ( its employees4 
7,c7 ,p]mitt$ b5efit ,! t]m p]mitt$     
b5efit means1 ) respect to any eligible 
employee1 ! maximum doll> am\nt (       
paym5ts & reimbursem5ts :i* may be made 
"u ! t]ms ( ! qualifi$ small employ]    
heal? reimbursem5t arrangem5t = ! ye> ) 
respect to su* employee4  7#d7 ,notice  
7,a7 ,9 g5]al ,an employ] fund+ a       
qualifi$ small employ] heal?            
reimbursem5t arrangem5t = any ye> %all1 
n lat] ?an #ij days be=e ! beg9n+ ( su* 
ye> 7or1 9 ! case ( an employee :o is n 
eligible to p>ticipate 9 ! arrangem5t z 
( ! beg9n+ ( su* ye>1 ! date on :i* su* 
employee is fir/ s eligible71 provide a 
writt5 notice to ea* eligible employee  
:i* includes ! in=mation describ$ 9     
subp>agraph 7,b74  7,b7 ,cont5ts (      
notice ,! notice requir$ "u subp>agraph 

7,a7 %all include ea* ( ! foll[+3 7i7 ,a
 /atem5t ( ! am\nt :i* w\ld be su*      
eligible employee's p]mitt$ b5efits "u !
 arrangem5t = ! ye>4  7ii7 ,a /atem5t t 
! eligible employee %\ld provide !      
in=mation describ$ 9 clause 7i7 to any  
heal? insurance ex*ange to :i* !        
employee applies = advance paym5t ( !   
premium assi/ance tax cr$it4  7iii7 ,a  
/atem5t t if ! employee is n cov]$ "u   
m9imum ess5tial cov]age = any mon? !    
employee may be subject to tax "u       
section #ejjj;,a = su* mon? &           
reimbursem5ts "u ! arrangem5t may be    
includible 9 gross income4  4  7#b7     
,limitation on exclusion f gross income 
,section #ajf ( su* ,code is am5d$ by   
add+ at ! end ! foll[+3  7g7 ,qualifi$  
small employ] heal? reimbursem5t        
arrangem5t ,= purposes ( ?is section &  
section #aje1 paym5ts or reimbursem5ts f
 a qualifi$ small employ] heal?         
reimbursem5t arrangem5t 7z def9$ 9      
section #ihca7;d77 ( an individual =    
m$ical c>e 7z def9$ 9 section #bac7;d77 

%all n be treat$ z paid or reimburs$ "u 
employ]-provid$ cov]age = m$ical exp5ses
 "u an accid5t or heal? plan if = ! mon?
 9 :i* su* m$ical c>e is provid$ !      
individual does n h m9imum ess5tial     
cov]age 7)9 ! mean+ ( section           
#ejjj;,a7f774  4  7#c7 ,coord9ation )   
heal? insurance premium cr$it ,section  
#cf;,b7c7 ( su* ,code is am5d$ by add+  
at ! end ! foll[+ new p>agraph3  7#d7   
,special rules = qualifi$ small employ] 
heal? reimbursem5t arrangem5ts  7,a7 ,9 
g5]al ,! t]m cov]age mon? %all n include
 any mon? ) respect to an employee 7or  
any sp\se or dep5d5t ( su* employee7 if 
= su* mon? ! employee is provid$ a      
qualifi$ small employ] heal?            
reimbursem5t arrangem5t :i* con/itutes  
af=dable cov]age4  7,b7 ,d5ial ( d\ble  
b5efit ,9 ! case ( any employee :o is   
provid$ a qualifi$ small employ] heal?  
reimbursem5t arrangem5t = any cov]age   
mon? 7det]m9$ )\t reg>d to subp>agraph  
7,a771 ! cr$it o!rwise all[able "u      
subsection 7a7 to ! taxpay] = su* mon?  

%all be r$uc$ 7b n bel[ z]o7 by ! am\nt 
describ$ 9 subp>agraph 7,c77i77,,ii7 =  
su* mon?4  7,c7 ,af=dable cov]age ,=    
purposes ( subp>agraph 7,a71 a qualifi$ 
small employ] heal? reimbursem5t        
arrangem5t %all be treat$ z con/itut+   
af=dable cov]age = a mon? if--  7i7 !   
excess (-- 7,i7 ! am\nt t w\ld be paid  
by ! employee z ! premium = su* mon? =  
self-only cov]age "u ! second l[e/ co/  
silv] plan (f]$ 9 ! relevant individual 
heal? insurance m>ket1 ov]  7,,ii7 #aab 
( ! employee's p]mitt$ b5efit 7z def9$ 9
 section #ihca7;d77#c77;,c77 "u su*     
arrangem5t1 does n exce$--  7ii7 #aab ( 
#i4e p]c5t ( ! employee's h\sehold      
income4  7,d7 ,qualifi$ small employ]   
heal? reimbursem5t arrangem5t ,=        
purposes ( ?is p>agraph1 ! t]m qualifi$ 
small employ] heal? reimbursem5t        
arrangem5t has ! mean+ giv5 su* t]m by  
section #ihca7;d77#b74  7,e7 ,cov]age = 
less ?an entire ye> ,9 ! case ( an      
employee :o is provid$ a qualifi$ small 
employ] heal? reimbursem5t arrangem5t = 

less ?an an entire ye>1 subp>agraph     
7,c77i77,,ii7 %all be appli$ by         
sub/itut+ ! numb] ( mon?s dur+ ! ye> =  
:i* su* arrangem5t 0 provid$ = #ab4     
7,f7 ,index+ ,9 ! case ( plan ye>s      
beg9n+ 9 any cal5d> ye> aft] #bjad1 !   
,secret>y %all adju/ ! #i4e p]c5t am\nt 
"u subp>agraph 7,c77ii7 9 ! same mann] z
 ! p]c5tages are adju/$ "u subsection   
7b77#c77;,a77ii74  4  7#d7 ,application 
( excise tax on high co/                
employ]-sponsor$ heal? cov]age  7,a7 ,9 
g5]al ,section #dihj;,i7f77#d7 ( su*    
,code is am5d$ by add+ at ! end !       
foll[+3 ,section #ihca7;d77#a7 %all n   
apply = purposes ( ?is section44  7,b7  
,det]m9ation ( co/ ( cov]age ,section   
#dihj;,i7d77#b7 ( su* ,code is am5d$ by 
r$esignat+ subp>agraph 7,d7 z           
subp>agraph 7,e7 & by ins]t+ aft]       
subp>agraph 7,c7 ! foll[+ new           
subp>agraph3  7,d7 ,qualifi$ small      
employ] heal? reimbursem5t arrangem5ts  
,9 ! case ( applicable employ]-sponsor$ 
cov]age consi/+ ( cov]age "u any        

qualifi$ small employ] heal?            
reimbursem5t arrangem5t 7z def9$ 9      
section #ihca7;d77#b771 ! co/ ( cov]age 
%all be equal to ! am\nt describ$ 9     
section #fjea7;a77#ae74  4  7#e7        
,en=cem5t ( notice requirem5t ,section  
#ffeb ( su* ,code is am5d$ by add+ at ! 
end ! foll[+ new subsection3  7o7       
,failure ,to provide notices ) respect  
,to qualifi$ small employ] heal?        
reimbursem5t arrangem5ts ,9 ! case ( ea*
 failure to provide a writt5 notice z   
requir$ by section #ihca7;d77#d71 unless
 x is %[n t su* failure is due to       
reasonable cause & n willful neglect1   
!re %all be paid1 on notice & dem& ( !  
,secret>y & 9 ! same mann] z tax1 by !  
p]son fail+ to provide su* writt5       
notice1 an am\nt equal to #ej p]        
employee p] incid5t ( failure to provide
 su* notice1 b ! total am\nt impos$ on  
su* p]son = all su* failures dur+ any   
cal5d> ye> %all n exce$ #b1ejj4  4  7#f7
 ,report+  7,a7 ,w-#b report+ ,section  
#fjea7;a7 ( su* ,code is am5d$ by /rik+ 

& at ! end ( p>agraph 7#ac71 by /rik+ ! 
p]iod at ! end ( p>agraph 7#ad7 & ins]t+
 1 &1 & by ins]t+ aft] p>agraph 7#ad7 ! 
foll[+ new p>agraph3  7#ae7 ! total     
am\nt ( p]mitt$ b5efit 7z def9$ 9       
section #ihca7;d77#c77;,c77 = ! ye> "u a
 qualifi$ small employ] heal?           
reimbursem5t arrangem5t 7z def9$ 9      
section #ihca7;d77#b77 ) respect to !   
employee4  4  7,b7 ,in=mation requir$ to
 be provid$ by ex*ange subsidy          
applicants ,section #adaa7;b77#c7 ( !   
,pati5t ,protection & ,af=dable ,c>e    
,act is am5d$ by r$esignat+ subp>agraph 
7,b7 z subp>agraph 7,c7 & by ins]t+ aft]
 subp>agraph 7,a7 ! foll[+ new          
subp>agraph3  7,b7 ,c]ta9 individual    
heal? insurance policies obta9$ ?r\gh   
small employ]s ,! am\nt ( ! enrollee's  
p]mitt$ b5efit 7z def9$ 9 section       
#ihca7;d77#c77;,c7 ( ! ,int]nal ,rev5ue 
,code ( #aihf7 "u a qualifi$ small      
employ] heal? reimbursem5t arrangem5t 7z
 def9$ 9 section #ihca7;d77#b7 ( su*    
,code74  4  7#g7 ,effective dates  7,a7 

,9 g5]al ,except z o!rwise provid$ 9 ?is
 p>agraph1 ! am5dm5ts made by ?is       
subsection %all apply to ye>s beg9n+    
aft] ! e>li] (--  7i7 ! date t is #ij   
days aft] ! date ( ! enactm5t ( ?is     
,act1 or  7ii7 ,decemb] #ca1 #bjaf4     
7,b7 ,transition relief ,! relief "u    
,treasury ,notice #bjae-ag %all be      
treat$ z apply+ to any plan ye> beg9n+  
on or be=e ! date describ$ 9 subp>agraph
 7,a74  7,c7 ,coord9ation ) heal?       
insurance premium cr$it ,! am5dm5ts made
 by p>agraph 7#c7 %all apply to taxable 
ye>s beg9n+ aft] ! date describ$ 9      
subp>agraph 7,a74  7,d7 ,employee notice
 ,! am5dm5ts made by p>agraph 7#e7 %all 
apply to notices ) respect to ye>s      
beg9n+ aft] ! date describ$ 9           
subp>agraph 7,a74  7,e7 ,w-#b report+ ,!
 am5dm5ts made by p>agraph 7#f77;,a7    
%all apply to cal5d> ye>s beg9n+ aft]   
,decemb] #ca1 #bjaf4  7,f7 ,in=mation   
provid$ by ex*ange subsidy applicants   
7i7 ,9 g5]al ,! am5dm5ts made by        
p>agraph 7#f77;,b7 %all apply to        

applications = enrollm5t made aft] !    
date describ$ 9 subp>agraph 7,a74  7ii7 
,v]ification ,v]ification "u section    
#adaa ( ! ,pati5t ,protection &         
,af=dable ,c>e ,act ( in=mation provid$ 
"u section #adaa7;b77#c77;,b7 ( su* ,act
 %all apply ) respect to mon?s beg9n+   
aft] ,octob] #bjaf4  7#h7 ,sub/antiation
 requirem5ts ,! ,secret>y ( ! ,treasury 
7or 8 designee7 may issue sub/antiation 
requirem5ts z necess>y to c>ry out ?is  
subsection4  7b7 ,am5dm5ts to !         
,employee ,retirem5t ,income ,security  
,act ( #aigd  7#a7 ,9 g5]al ,section    
#gcc7;a77#a7 ( ! ,employee ,retirem5t   
,income ,security ,act ( #aigd 7#bi     
,u4,s4,c4 #aaia;b7a77#a77 is am5d$ by   
add+ at ! end ! foll[+3 ,su* t]m %all n 
include any qualifi$ small employ] heal?
 reimbursem5t arrangem5t 7z def9$ 9     
section #ihca7;d77#b7 ( ! ,int]nal      
,rev5ue ,code ( #aihf744  7#b7          
,exception f cont9uation cov]age        
requirem5ts1 etc ,section #fjg7a7 ( su* 
,act 7#bi ,u4,s4,c4 #aafg7a77 is am5d$  

by add+ at ! end ! foll[+3 ,su* t]m %all
 n include any qualifi$ small employ]   
heal? reimbursem5t arrangem5t 7z def9$ 9
 section #ihca7;d77#b7 ( ! ,int]nal     
,rev5ue ,code ( #aihf744  7#c7          
,effective date ,! am5dm5ts made by ?is 
subsection %all apply to plan ye>s      
beg9n+ aft] ! date describ$ 9 subsection
 7a77#g77;,a74  7c7 ,am5dm5ts to !      
,public ,heal? ,s]vice ,act  7#a7 ,9    
g5]al ,section #bgia7;a77#a7 ( ! ,public
 ,heal? ,s]vice ,act 7#db ,u4,s4,c4     
#cjj;gg-#ia7;a77#a77 is am5d$ by add+ at
 ! end ! foll[+3 ,except = purposes ( "p
 ,c ( title ,,xi ( ! ,social ,security  
,act 7#db ,u4,s4,c4 #acbj;d et seq471   
su* t]m %all n include any qualifi$     
small employ] heal? reimbursem5t        
arrangem5t 7z def9$ 9 section           
#ihca7;d77#b7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf744  7#b7 ,exception f          
cont9uation cov]age requirem5ts ,section
 #bbjh7a7 ( ! ,public ,heal? ,s]vice    
,act 7#db ,u4,s4,c4 #cjj;bb-#h7a77 is   
am5d$ by add+ at ! end ! foll[+3 ,su*   

t]m %all n include any qualifi$ small   
employ] heal? reimbursem5t arrangem5t 7z
 def9$ 9 section #ihca7;d77#b7 ( !      
,int]nal ,rev5ue ,code ( #aihf744  7#c7 
,effective date ,! am5dm5ts made by ?is 
subsection %all apply to plan ye>s      
beg9n+ aft] ! date describ$ 9 subsection
 7a77#g77;,a74  ,june #ba1 #bjaf        
,report$ f ! ,committee on ,ways &      
,means ) an am5dm5t ,june #ba1 #bjaf ,! 
,committees on ,education & ! ,work=ce &
 ,en]gy & ,comm]ce dis*>g$2 committ$ to 
! ,committee ( ! ,:ole ,h\se on ! ,/ate 
( ! ,union & ord]$ to be pr9t$