,i  #aae? ,,congress  #a/ ,session  ,h4 
,r4 #bhad  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,june #g1 #bjag,mr4   
,khanna 7= himself1 ,ms4 ,lee1 ,mr4     
,pocan1 ,ms4 ,norton1 ,ms4 ,b>ragn1 ,ms4
 ,jayapal1 ,mr4 ,rask91 ,ms4 ,kaptur1   
,ms4 ,moore1 & ,mr4 ,johnson ( ,georgia7
 introduc$ ! foll[+ bill2 :i* 0 ref]r$  
to ! ,committee on ,ways & ,means  ,a   
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to impose a tax on        
employ]s ^: employees receive c]ta9     
,f$]al b5efits4  #a4 ,%ort title ,?is   
,act may be cit$ z ! ,corporate         
,responsibility & ,taxpay] ,protection  
,act ( #bjag4  #b4 ,tax on employ]s )   
employees receiv+ c]ta9 ,f$]al b5efits  
7a7 ,9 g5]al ,! ,int]nal ,rev5ue ,code (
 #aihf is am5d$ by ins]t+ aft] *apt] #cf
 ! foll[+ new *apt]3  #cg ,employ]s )   
employees receiv+ c]ta9 ,f$]al b5efits  
#deja4 ,employ]s ) employees receiv+    
c]ta9 ,f$]al b5efits  7a7 ,imposition ( 
tax ,!re is h]eby impos$ on ea* l>ge    
employ] a tax equal to #ajj p]c5t ( !   

qualifi$ employee b5efits ) respect to  
su* employ] = ! taxable ye>4  7b7 ,l>ge 
employ]  7#a7 ,9 g5]al ,= purposes ( ?is
 section1 ! t]m l>ge employ] means1 )   
respect to a cal5d> ye>1 an employ] :o  
employ$ an av]age ( at lea/ #ejj full-"t
 employees on bus9ess days dur+ ! prec$+
 cal5d> ye>4  7#b7 ,rules = det]m9+     
employ] size ,= purposes ( ?is          
subsection-- 7,a7 ,application (        
aggregation rule = employ]s ,all p]sons 
treat$ z a s+le employ] "u subsection   
7b71 7c71 7m71 or 7o7 ( section #dad ( !
 ,int]nal ,rev5ue ,code ( #aihf %all be 
treat$ z #a employ]4  7,b7 ,full-"t     
equival5ts treat$ z full-"t employees   
,solely = purposes ( det]m9+ :e!r an    
employ] is an applicable l>ge employ] "u
 ?is p>agraph1 an employ] %all1 9       
addition to ! numb] ( full-"t employees 
= any mon? o!rwise det]m9$1 include =   
su* mon? a numb] ( full-"t employees    
det]m9$ by divid+ ! aggregate numb] (   
h\rs ( s]vice ( employees :o are n      
full-"t employees = ! mon? by #abj4     

7,c7 ,employ]s n 9 exi/5ce 9 prec$+ ye> 
,9 ! case ( an employ] :i* 0 n 9 exi/5ce
 ?r\gh\t ! prec$+ cal5d> ye>1 !         
det]m9ation ( :e!r su* employ] is a l>ge
 employ] %all be bas$ on ! av]age numb] 
( employees t x is reasonably expect$   
su* employ] w employ on bus9ess days 9 !
 curr5t cal5d> ye>4  7,d7 ,pr$ecessors  
,any ref]5ce 9 ?is subsection to an     
employ] %all include a ref]5ce to any   
pr$ecessor ( su* employ]4  7c7 ,qualifi$
 employee b5efits ,= purposes ( ?is     
section3 7#a7 ,9 g5]al ,! t]m qualifi$  
employee b5efits means1 ) respect to a  
p]son = a taxable ye>1 ! sum ! qualifi$ 
,f$]al b5efits = :i* individuals :o are 
employees ( su* p]son = su* taxable ye>4
  7#b7 ,qualifi$ ,f$]al b5efits ,! t]m  
qualifi$ ,f$]al b5efits means1 ) respect
 to an individual1 ! foll[+3 7,a7 ,!    
doll> value ( supplem5tal nutrition     
assi/ance = :i* ! h\sehold 7z def9$ 9   
section #c7m7 ( ! ,food & ,nutrition    
,act ( #bjjh7 t includes su* individual 
is eligible4  7,b7 ,! doll> value (     

meals t su* individual or dep5d5ts ( su*
 individual are eligible = "u ! s*ool   
lun* program "u ! ,ri*>d ,b4 ,russell   
,national ,s*ool ,lun* ,act & ! s*ool   
breakfa/ program "u section #d ( ! ,*ild
 ,nutrition ,act ( #aiff4  7,c7 ,!      
aggregate am\nt ( ! mon?ly assi/ance    
paym5ts = r5tal ( a dwell+ unit t !     
h\sehold ( su* individual 0 a memb] ( is
 eligible to h made ( its behalf        
pursuant to section #h ( ! ,unit$ ,/ates
 ,h\s+ ,act ( #aicg4  7,d7 ,! am\nt (   
paym5ts made "u section #aijc ( !       
,social ,security ,act ) respect to     
exp5ditures made by a ,/ate "u a ,/ate  
,m$icaid plan "u title ,,xix ( su* ,act 
7or a waiv] ( su* plan7 = m$ical        
assi/ance = su* individual or = dep5d5ts
 ( su* individual4  4  7b7 ,cl]ical     
am5dm5ts ,! table ( *apt]s = subtitle ,d
 ( su* ,code is am5d$ by ins]t+ aft] !  
item relat+ to *apt] #cf ! foll[+ new   
item3  ,*apt] #cg--;,employ]s )         
employees receiv+ c]ta9 ,f$]al b5efits  
4  7c7 ,effective date ,! am5dm5ts made 

by ?is ,act apply ) respect to taxable  
ye>s beg9n+ aft] ,decemb] #ca1 #bjag4