Page:United States Statutes at Large Volume 124.djvu/941

 124 STAT. 915 PUBLIC LAW 111–148—MAR. 23, 2010 shall be adjusted for the calendar year to reflect the rate of premium growth between the preceding calendar year and 2013 over the rate of income growth for such period. ‘‘(2) OTHER DEFINITIONS.—Any term used in this section which is also used in section 4980H shall have the meaning given such term by section 4980H.’’. (3) CONFORMING AMENDMENTS.— (A) The heading of section 6056 of such Code, as added by section 1514, is amended by striking ‘‘LARGE’’ and inserting ‘‘CERTAIN’’. (B) Section 6056(b)(2)(C) of such Code is amended— (i) by inserting ‘‘in the case of an applicable large employer,’’ before ‘‘the length’’ in clause (i); (ii) by striking ‘‘and’’ at the end of clause (iii); (iii) by striking ‘‘applicable large employer’’ in clause (iv) and inserting ‘‘employer’’; (iv) by inserting ‘‘and’’ at the end of clause (iv); and (v) by inserting at the end the following new clause: ‘‘(v) in the case of an offering employer, the option for which the employer pays the largest portion of the cost of the plan and the portion of the cost paid by the employer in each of the enrollment categories under such option,’’. (C) Section 6056(d)(2) of such Code is amended by inserting ‘‘or offering employer’’ after ‘‘applicable large employer’’. (D) Section 6056(e) of such Code is amended by inserting ‘‘or offering employer’’ after ‘‘applicable large employer’’. (E) Section 6724(d)(1)(B)(xxv) of such Code, as added by section 1514, is amended by striking ‘‘large’’ and inserting ‘‘certain’’. (F) Section 6724(d)(2)(HH) of such Code, as added by section 1514, is amended by striking ‘‘large’’ and inserting ‘‘certain’’. (G) The table of sections for subpart D of part III of subchapter A of chapter 1 of such Code, as amended by section 1514, is amended by striking ‘‘Large employers’’ in the item relating to section 6056 and inserting ‘‘Certain employers’’. (4) EFFECTIVE DATE.—The amendments made by this sub- section shall apply to periods beginning after December 31, 2013. SEC. 10109. DEVELOPMENT OF STANDARDS FOR FINANCIAL AND ADMINISTRATIVE TRANSACTIONS. (a) ADDITIONAL TRANSACTION STANDARDS AND OPERATING RULES.— (1) DEVELOPMENT OF ADDITIONAL TRANSACTION STANDARDS AND OPERATING RULES.—Section 1173(a) of the Social Security Act (42 U.S.C. 1320d–2(a)), as amended by section 1104(b)(2), is amended— (A) in paragraph (1)(B), by inserting before the period the following: ‘‘, and subject to the requirements under paragraph (5)’’; and 26 USC 6056 note. 26 USC 6056.