Page:United States Statutes at Large Volume 124.djvu/876

 124 STAT. 850 PUBLIC LAW 111–148—MAR. 23, 2010 ‘‘(A) the cost of the applicable employer-sponsored cov- erage provided by the provider to the employee during such period, bears to ‘‘(B) the aggregate cost of all applicable employer-spon- sored coverage provided to the employee by all coverage providers during such period. ‘‘(4) RESPONSIBILITY TO CALCULATE TAX AND APPLICABLE SHARES.— ‘‘(A) IN GENERAL.—Each employer shall— ‘‘(i) calculate for each taxable period the amount of the excess benefit subject to the tax imposed by subsection (a) and the applicable share of such excess benefit for each coverage provider, and ‘‘(ii) notify, at such time and in such manner as the Secretary may prescribe, the Secretary and each coverage provider of the amount so determined for the provider. ‘‘(B) SPECIAL RULE FOR MULTIEMPLOYER PLANS.—In the case of applicable employer-sponsored coverage made avail- able to employees through a multiemployer plan (as defined in section 414(f)), the plan sponsor shall make the calcula- tions, and provide the notice, required under subparagraph (A). ‘‘(d) APPLICABLE EMPLOYER-SPONSORED COVERAGE; COST.—For purposes of this section— ‘‘(1) APPLICABLE EMPLOYER-SPONSORED COVERAGE.— ‘‘(A) IN GENERAL.—The term ‘applicable employer-spon- sored coverage’ means, with respect to any employee, cov- erage under any group health plan made available to the employee by an employer which is excludable from the employee’s gross income under section 106, or would be so excludable if it were employer-provided coverage (within the meaning of such section 106). ‘‘(B) EXCEPTIONS.—The term ‘applicable employer-spon- sored coverage’ shall not include— ‘‘(i) any coverage (whether through insurance or otherwise) described in section 9832(c)(1)(A) or for long- term care, or ‘‘(ii) any coverage described in section 9832(c)(3) the payment for which is not excludable from gross income and for which a deduction under section 162(l) is not allowable. ‘‘(C) COVERAGE INCLUDES EMPLOYEE PAID PORTION.— Coverage shall be treated as applicable employer-sponsored coverage without regard to whether the employer or employee pays for the coverage. ‘‘(D) SELF-EMPLOYED INDIVIDUAL.—In the case of an individual who is an employee within the meaning of sec- tion 401(c)(1), coverage under any group health plan pro- viding health insurance coverage shall be treated as applicable employer-sponsored coverage if a deduction is allowable under section 162(l) with respect to all or any portion of the cost of the coverage. ‘‘(E) GOVERNMENTAL PLANS INCLUDED.—Applicable employer-sponsored coverage shall include coverage under any group health plan established and maintained pri- marily for its civilian employees by the Government of Definitions. Notification.