Page:United States Statutes at Large Volume 124.djvu/936

 124 STAT. 910 PUBLIC LAW 111–148—MAR. 23, 2010 (3) Section 5000A(c)(3) of the Internal Revenue Code of 1986, as added by section 1501(b) of this Act, is amended by striking ‘‘$350’’ and inserting ‘‘$495’’. (c) Section 5000A(d)(2)(A) of the Internal Revenue Code of 1986, as added by section 1501(b) of this Act, is amended to read as follows: ‘‘(A) RELIGIOUS CONSCIENCE EXEMPTION.—Such term shall not include any individual for any month if such individual has in effect an exemption under section 1311(d)(4)(H) of the Patient Protection and Affordable Care Act which certifies that such individual is— ‘‘(i) a member of a recognized religious sect or division thereof which is described in section 1402(g)(1), and ‘‘(ii) an adherent of established tenets or teachings of such sect or division as described in such section.’’. (d) Section 5000A(e)(1)(C) of the Internal Revenue Code of 1986, as added by section 1501(b) of this Act, is amended to read as follows: ‘‘(C) SPECIAL RULES FOR INDIVIDUALS RELATED TO EMPLOYEES.—For purposes of subparagraph (B)(i), if an applicable individual is eligible for minimum essential cov- erage through an employer by reason of a relationship to an employee, the determination under subparagraph (A) shall be made by reference to required contribution of the employee.’’. (e) Section 4980H(b) of the Internal Revenue Code of 1986, as added by section 1513(a) of this Act, is amended to read as follows: ‘‘(b) LARGE EMPLOYERS WITH WAITING PERIODS EXCEEDING 60 DAYS.— ‘‘(1) IN GENERAL.—In the case of any applicable large employer which requires an extended waiting period to enroll in any minimum essential coverage under an employer-spon- sored plan (as defined in section 5000A(f)(2)), there is hereby imposed on the employer an assessable payment of $600 for each full-time employee of the employer to whom the extended waiting period applies. ‘‘(2) EXTENDED WAITING PERIOD.—The term ‘extended waiting period’ means any waiting period (as defined in section 2701(b)(4) of the Public Health Service Act) which exceeds 60 days.’’. (f)(1) Subparagraph (A) of section 4980H(d)(4) of the Internal Revenue Code of 1986, as added by section 1513(a) of this Act, is amended by inserting ‘‘, with respect to any month,’’ after ‘‘means’’. (2) Section 4980H(d)(2) of the Internal Revenue Code of 1986, as added by section 1513(a) of this Act, is amended by adding at the end the following: ‘‘(D) APPLICATION TO CONSTRUCTION INDUSTRY EMPLOYERS.—In the case of any employer the substantial annual gross receipts of which are attributable to the construction industry— ‘‘(i) subparagraph (A) shall be applied by sub- stituting ‘who employed an average of at least 5 full- time employees on business days during the preceding calendar year and whose annual payroll expenses Definition. 26 USC 4980H. 26 USC 5000A.