Page:United States Statutes at Large Volume 124.djvu/265

 124 STAT. 239 PUBLIC LAW 111–148—MAR. 23, 2010 Such number shall be rounded to the next lowest whole number if not otherwise a whole number. ‘‘(B) EXCESS HOURS NOT COUNTED.—If an employee works in excess of 2,080 hours of service during any taxable year, such excess shall not be taken into account under subparagraph (A). ‘‘(C) HOURS OF SERVICE.—The Secretary, in consulta- tion with the Secretary of Labor, shall prescribe such regu- lations, rules, and guidance as may be necessary to deter- mine the hours of service of an employee, including rules for the application of this paragraph to employees who are not compensated on an hourly basis. ‘‘(3) AVERAGE ANNUAL WAGES.— ‘‘(A) IN GENERAL.—The average annual wages of an eligible small employer for any taxable year is the amount determined by dividing— ‘‘(i) the aggregate amount of wages which were paid by the employer to employees during the taxable year, by ‘‘(ii) the number of full-time equivalent employees of the employee determined under paragraph (2) for the taxable year. Such amount shall be rounded to the next lowest multiple of $1,000 if not otherwise such a multiple. ‘‘(B) DOLLAR AMOUNT.—For purposes of paragraph (1)(B)— ‘‘(i) 2011, 2012, AND 2013.—The dollar amount in effect under this paragraph for taxable years beginning in 2011, 2012, or 2013 is $20,000. ‘‘(ii) SUBSEQUENT YEARS.—In the case of a taxable year beginning in a calendar year after 2013, the dollar amount in effect under this paragraph shall be equal to $20,000, multiplied by the cost-of-living adjustment determined under section 1(f)(3) for the calendar year, determined by substituting ‘calendar year 2012’ for ‘calendar year 1992’ in subparagraph (B) thereof. ‘‘(4) CONTRIBUTION ARRANGEMENT.—An arrangement is described in this paragraph if it requires an eligible small employer to make a nonelective contribution on behalf of each employee who enrolls in a qualified health plan offered to employees by the employer through an exchange in an amount equal to a uniform percentage (not less than 50 percent) of the premium cost of the qualified health plan. ‘‘(5) SEASONAL WORKER HOURS AND WAGES NOT COUNTED.— For purposes of this subsection— ‘‘(A) IN GENERAL.—The number of hours of service worked by, and wages paid to, a seasonal worker of an employer shall not be taken into account in determining the full-time equivalent employees and average annual wages of the employer unless the worker works for the employer on more than 120 days during the taxable year. ‘‘(B) DEFINITION OF SEASONAL WORKER.—The term ‘sea- sonal worker’ means a worker who performs labor or serv- ices on a seasonal basis as defined by the Secretary of Labor, including workers covered by section 500.20(s)(1) of title 29, Code of Federal Regulations and retail workers employed exclusively during holiday seasons. Regulations.