Page:United States Statutes at Large Volume 107 Part 1.djvu/594

 107 STAT. 568 PUBLIC LAW 103-66 —AUG. 10, 1993 (1) by striking "$1" each place it appears and inserting "$3", and (2) by striking "$2" and inserting "$6". 26 USC 6096 (b) EFFECTIVE DATE.—The amendments made by subsection note. (a) apply with respect to tax returns required to be filed after December 31, 1993. SEC. 13442. SPECIAL RULE FOR HOSPITAL SERVICES. 26 USC 162. (a) IN GENERAL. —Section 162 (relating to trade or business deductions), as amended by section 13211, is amended by redesignating subsection (n) as subsection (o) and by inserting after subsection (m) the following new subsection: "(n) SPECIAL RULE FOR CERTAIN GROUP HEALTH PLANS. — New York. "(1) IN GENERAL.—No deduction shall be allowed under this chapter to an employer for any amount paid or incurred in connection with a group health plan if the plan does not reimburse for inpatient hospital care services provided in the State of New York— ''(A) except as provided in subparagraphs (B) and (C), at the same rate as Ucensed commercial insurers are required to reimburse hospitals for such services when ' such reimbursement is not through such a plan, "(B) in the case of any reimbursement through a health maintenance organization, at the same rate as health maintenance organizations are required to reimburse hospitals for such services for individuals not covered by such a plan (determined without regard to any governmentsupported individuals exempt from such rate), or "(C) in the case of any reimbursement through any corporation organized under Article 43 of the New York State Insurance Law, at the same rate as any such corporation is required to reimburse hospitals for such services for individuals not covered by such a plan. "(2) STATE LAW EXCEPTION. — Paragraph (1) shall not apply to any group health plan which is not required under the laws of the State of New York (determined without regard to this subsection or other provisions of Federal law) to reimburse at the rates provided in paragraph (1). the term 'group health plan' means a plan of, or contributed to by, an employer or employee organization (including a self- insured plan) to provide health care (directly or otherwise) to any employee, any former employee, the employer, or any other individual associated or formerly associated with the employer in a business relationship, or any member of their family." 26 USC 162 note. (b) EFFECTIVE DATE.—The provisions of this section shall apply to services provided after February 2, 1993, and on or before May 12, 1995. SEC. 13443. CREDIT FOR PORTION OF EMPLOYER SOCIAL SECURITY TAXES PAID WITH RESPECT TO EMPLOYEE CASH TIPS. (a) IN GENERAL.—Subpart D of part IV of subchapter A of chapter 1 (relating to business related credits) is amended by adding at the end the following new section:
 * (3) GROUP HEALTH PLAN. —For purposes of this subsection,

�