Page:United States Statutes at Large Volume 124.djvu/275

 124 STAT. 249 PUBLIC LAW 111–148—MAR. 23, 2010 employee, a group health plan or group health insurance cov- erage offered by an employer to the employee which is— ‘‘(A) a governmental plan (within the meaning of sec- tion 2791(d)(8) of the Public Health Service Act), or ‘‘(B) any other plan or coverage offered in the small or large group market within a State. Such term shall include a grandfathered health plan described in paragraph (1)(D) offered in a group market. ‘‘(3) EXCEPTED BENEFITS NOT TREATED AS MINIMUM ESSEN- TIAL COVERAGE.—The term ‘minimum essential coverage’ shall not include health insurance coverage which consists of cov- erage of excepted benefits— ‘‘(A) described in paragraph (1) of subsection (c) of section 2791 of the Public Health Service Act; or ‘‘(B) described in paragraph (2), (3), or (4) of such subsection if the benefits are provided under a separate policy, certificate, or contract of insurance. ‘‘(4) INDIVIDUALS RESIDING OUTSIDE UNITED STATES OR RESI- DENTS OF TERRITORIES.—Any applicable individual shall be treated as having minimum essential coverage for any month— ‘‘(A) if such month occurs during any period described in subparagraph (A) or (B) of section 911(d)(1) which is applicable to the individual, or ‘‘(B) if such individual is a bona fide resident of any possession of the United States (as determined under sec- tion 937(a)) for such month. ‘‘(5) INSURANCE-RELATED TERMS.—Any term used in this section which is also used in title I of the Patient Protection and Affordable Care Act shall have the same meaning as when used in such title. ‘‘(g) ADMINISTRATION AND PROCEDURE.— ‘‘(1) IN GENERAL.—The penalty provided by this section shall be paid upon notice and demand by the Secretary, and except as provided in paragraph (2), shall be assessed and collected in the same manner as an assessable penalty under subchapter B of chapter 68. ‘‘(2) SPECIAL RULES.—Notwithstanding any other provision of law— ‘‘(A) WAIVER OF CRIMINAL PENALTIES.—In the case of any failure by a taxpayer to timely pay any penalty imposed by this section, such taxpayer shall not be subject to any criminal prosecution or penalty with respect to such failure. ‘‘(B) LIMITATIONS ON LIENS AND LEVIES.—The Secretary shall not— ‘‘(i) file notice of lien with respect to any property of a taxpayer by reason of any failure to pay the penalty imposed by this section, or ‘‘(ii) levy on any such property with respect to such failure.’’. (c) CLERICAL AMENDMENT.—The table of chapters for subtitle D of the Internal Revenue Code of 1986 is amended by inserting after the item relating to chapter 47 the following new item: ‘‘CHAPTER 48—MAINTENANCE OF MINIMUM ESSENTIAL COVERAGE.’’. (d) EFFECTIVE DATE.—The amendments made by this section shall apply to taxable years ending after December 31, 2013. 26 USC 5000A note.