,i #aaf? ,,congress #b;d ,session ,h4 ,r4 #hffi ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,octob] #bc1 #bjbj,mr4 ,khanna introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ways & ,means1 & 9 addition to ! ,committee on ,education & ,labor1 = 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 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 ( #bjbj4 #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 ( corporate welf>e 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 a 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 7#c7 ,c]ta9 employ]s exempt ,= purposes ( p>agraph 7#a71 an employ] %all n be consid]$ a l>ge employ] if-- 7,a7 su* employ] pays all employees a wage ( #ae p] h\r 7or ! sal>i$ equival5t7 or m1 or 7,b7 su* employ] holds less ?an #ajj million 9 assets4 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 7d7 ,employee ,= purposes ( ?is section1 ! t]m employee means-- 7#a7 any full-"t or "p-"t employee1 7#b7 any individual :o is a full-"t or "p-"t indep5d5t contractor 7includ+ any employee ( su* indep5d5t contractor7 & provides s]vices to ! employ]1 unless-- 7,a7 ! individual is free f control & direction 9 connection ) ! p]=mance ( ! s]vice1 bo? "u ! contract = ! p]=mance ( s]vice & 9 fact1 7,b7 ! s]vice is p]=m$ outside ! usual c\rse ( ! bus9ess ( ! employ]1 & 7,c7 ! individual is cu/om>ily engag$ 9 an indep5d5tly e/abli%$ trade1 occupation1 pr(essor or bus9ess ( ! same nature z t involv$ 9 ! s]vice p]=m$1 & 7#c7 any individual :o is a full-"t or "p-"t jo9t employee1 provid$ t ! employ] possess1 res]ves1 or ex]cises suffici5t direct or indirect control ov] ! ess5tial t]ms & conditions ( employm5t ( su* employee4 7e7 ,regulations ,! ,secret>y1 9 consultation ) ! ,secret>y ( ,agriculture1 ! ,secret>y ( ,h\s+ & ,urban ,developm5t1 & ! ,adm9i/rator ( ! ,c5t]s = ,m$ic>e & ,m$icaid ,s]vices1 %all prescribe su* regulations z may be necess>y or appropriate to c>ry out ?is *apt]4 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$]al b5efits 4 7c7 ,effective date ,! am5dm5ts made by ?is ,act apply ) respect to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbj4 #c4 ,unlawful employm5t practices relat$ to ,f$]al b5efits ( applicants 7a7 ,9 g5]al ,x %all be an unlawful employm5t practice = any l>ge employ] 7z def9$ 9 section #deja7;b7 ( ! ,int]nal ,rev5ue ,code ( #aihf7 to make inquiries ( an applicant = employm5t1 or o!rwise seek in=mation ab\t su* an applicant 7includ+ ?r\gh ! use ( any =m or application71 relat+ to :e!r su* applicant receives ,f$]al b5efits4 7b7 ,en=cem5t ,a violation ( subsection 7a7 %all be treat$ z1 & en=c$ by ! ,secret>y ( ,labor 9 ! same mann] z1 a violation ( section #f ( ! ,fair ,labor ,/&>ds ,act ( #aich 7#bi ,u4,s4,c4 #bjf71 except t = purposes ( section #ae7;b7 ( su* ,act 7#bi ,u4,s4,c4 #bae7;b771 ! employ] %all be liable to ! individual alleg+ ! violation = any lo/ wages due ! individual & an additional equal am\nt ( liquidat$ damages4