Page:United States Statutes at Large Volume 124.djvu/1062

 124 STAT. 1036 PUBLIC LAW 111–152—MAR. 30, 2010 THEIR DEPENDENTS.—Section 501(c)(9) of such Code is amended by adding at the end the following new sentence: ‘‘For purposes of providing for the payment of sick and accident benefits to members of such an association and their dependents, the term ‘dependent’ shall include any individual who is a child (as defined in section 152(f)(1)) of a member who as of the end of the calendar year has not attained age 27.’’. (5) MEDICAL AND OTHER BENEFITS FOR RETIRED EMPLOYEES.—Section 401(h) of such Code is amended by adding at the end the following: ‘‘For purposes of this subsection, the term ‘dependent’ shall include any individual who is a child (as defined in section 152(f)(1)) of a retired employee who as of the end of the calendar year has not attained age 27.’’. (e) FIVE PERCENT INCOME DISREGARD FOR CERTAIN INDIVID- UALS.—Section 1902(e)(14) of the Social Security Act (42 U.S.C. 1396a(e)(14)), as amended by subsection (b)(1), is further amended— (1) in subparagraph (B), by striking ‘‘No type’’ and inserting ‘‘Subject to subparagraph (I), no type’’; and (2) by adding at the end the following new subparagraph: ‘‘(I) TREATMENT OF PORTION OF MODIFIED ADJUSTED GROSS INCOME.—For purposes of determining the income eligibility of an individual for medical assistance whose eligibility is determined based on the application of modi- fied adjusted gross income under subparagraph (A), the State shall— ‘‘(i) determine the dollar equivalent of the dif- ference between the upper income limit on eligibility for such an individual (expressed as a percentage of the poverty line) and such upper income limit increased by 5 percentage points; and ‘‘(ii) notwithstanding the requirement in subpara- graph (A) with respect to use of modified adjusted gross income, utilize as the applicable income of such individual, in determining such income eligibility, an amount equal to the modified adjusted gross income applicable to such individual reduced by such dollar equivalent amount.’’. SEC. 1005. IMPLEMENTATION FUNDING. (a) IN GENERAL.—There is hereby established a Health Insur- ance Reform Implementation Fund (referred to in this section as the ‘‘Fund’’) within the Department of Health and Human Services to carry out the Patient Protection and Affordable Care Act and this Act (and the amendments made by such Acts). (b) FUNDING.—There is appropriated to the Fund, out of any funds in the Treasury not otherwise appropriated, $1,000,000,000 for Federal administrative expenses to carry out such Act (and the amendments made by such Acts). Subtitle B—Medicare SEC. 1101. CLOSING THE MEDICARE PRESCRIPTION DRUG ‘‘DONUT HOLE’’. (a) COVERAGE GAP REBATE FOR 2010.— 42 USC 18121. Determination. 26 USC 401. 26 USC 501.