Page:United States Statutes at Large Volume 124.djvu/940

 124 STAT. 914 PUBLIC LAW 111–148—MAR. 23, 2010 (2) EFFECTIVE DATE.—The amendments made by this sub- section shall apply to vouchers provided after December 31, 2013. (h) VOUCHER TAKEN INTO ACCOUNT IN DETERMINING PREMIUM CREDIT.— (1) IN GENERAL.—Subsection (c)(2) of section 36B of the Internal Revenue Code of 1986, as added by section 1401, is amended by adding at the end the following new subpara- graph: ‘‘(D) EXCEPTION FOR INDIVIDUAL RECEIVING FREE CHOICE VOUCHERS.—The term ‘coverage month’ shall not include any month in which such individual has a free choice voucher provided under section 10108 of the Patient Protection and Affordable Care Act.’’. (2) EFFECTIVE DATE.—The amendment made by this sub- section shall apply to taxable years beginning after December 31, 2013. (i) COORDINATION WITH EMPLOYER RESPONSIBILITIES.— (1) SHARED RESPONSIBILITY PENALTY.— (A) IN GENERAL.—Subsection (c) of section 4980H of the Internal Revenue Code of 1986, as added by section 1513, is amended by adding at the end the following new paragraph: ‘‘(3) SPECIAL RULES FOR EMPLOYERS PROVIDING FREE CHOICE VOUCHERS.—No assessable payment shall be imposed under paragraph (1) for any month with respect to any employee to whom the employer provides a free choice voucher under section 10108 of the Patient Protection and Affordable Care Act for such month.’’. (B) EFFECTIVE DATE.—The amendment made by this paragraph shall apply to months beginning after December 31, 2013. (2) NOTIFICATION REQUIREMENT.—Section 18B(a)(3) of the Fair Labor Standards Act of 1938, as added by section 1512, is amended— (A) by inserting ‘‘and the employer does not offer a free choice voucher’’ after ‘‘Exchange’’; and (B) by striking ‘‘will lose’’ and inserting ‘‘may lose’’. (j) EMPLOYER REPORTING.— (1) IN GENERAL.—Subsection (a) of section 6056 of the Internal Revenue Code of 1986, as added by section 1514, is amended by inserting ‘‘and every offering employer’’ before ‘‘shall’’. (2) OFFERING EMPLOYERS.—Subsection (f) of section 6056 of such Code, as added by section 1514, is amended to read as follows: ‘‘(f) DEFINITIONS.—For purposes of this section— ‘‘(1) OFFERING EMPLOYER.— ‘‘(A) IN GENERAL.—The term ‘offering employer’ means any offering employer (as defined in section 10108(b) of the Patient Protection and Affordable Care Act) if the required contribution (within the meaning of section 5000A(e)(1)(B)(i)) of any employee exceeds 8 percent of the wages (as defined in section 3121(a)) paid to such employee by such employer. ‘‘(B) INDEXING.—In the case of any calendar year begin- ning after 2014, the 8 percent under subparagraph (A) 26 USC 6056. 29 USC 218b. 26 USC 4980H note. 26 USC 4980H. 26 USC 36B note. 26 USC 36B. 26 USC 162 note.