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US Laws | Affordable Health Care Act (HR3950F)

(E) Representatives of workforce and labor organizations. (11325)

(F) Representatives of home and community-based service providers. (11326)

(G) Representatives of assisted living providers. (11327)

(d) Inclusion of Information on Supplemental Coverage in the National Clearinghouse for Long-term Care Information; Extension of Funding- Section 6021(d) of the Deficit Reduction Act of 2005 (42 U.S.C. 1396p note) is amended-- (11328)

(1) in paragraph (2)(A)-- (11329)

(A) in clause (ii), by striking "and" at the end; (11330)

(B) in clause (iii), by striking the period at the end and inserting "; and"; and (11331)

(C) by adding at the end the following: (11332)

"(iv) include information regarding the CLASS program established under title XXXII of the Public Health Service Act and coverage available for purchase through a Exchange established under section 1311 of the Patient Protection and Affordable Care Act that is supplemental coverage to the benefits provided under a CLASS Independence Benefit Plan under that program, and information regarding how benefits provided under a CLASS Independence Benefit Plan differ from disability insurance benefits."; and (11333)

(2) in paragraph (3), by striking "2010" and inserting "2015". (11334)

(e) Effective Date- The amendments made by subsections (a), (b), and (d) take effect on January 1, 2011. (11335)

(f) Rule of Construction- Nothing in this title or the amendments made by this title are intended to replace or displace public or private disability insurance benefits, including such benefits that are for income replacement. (11336)


Subtitle A--Revenue Offset Provisions (11338)(Text)


(a) In General- Chapter 43 of the Internal Revenue Code of 1986, as amended by section 1513, is amended by adding at the end the following: (11340)


"(a) Imposition of Tax- If-- (11342)

"(1) an employee is covered under any applicable employer-sponsored coverage of an employer at any time during a taxable period, and (11343)

"(2) there is any excess benefit with respect to the coverage, (11344)

there is hereby imposed a tax equal to 40 percent of the excess benefit. (11345)

"(b) Excess Benefit- For purposes of this section-- (11346)

"(1) IN GENERAL- The term "excess benefit" means, with respect to any applicable employer-sponsored coverage made available by an employer to an employee during any taxable period, the sum of the excess amounts determined under paragraph (2) for months during the taxable period. (11347)

"(2) MONTHLY EXCESS AMOUNT- The excess amount determined under this paragraph for any month is the excess (if any) of-- (11348)

"(A) the aggregate cost of the applicable employer-sponsored coverage of the employee for the month, over (11349)

"(B) an amount equal to 1/12 of the annual limitation under paragraph (3) for the calendar year in which the month occurs. (11350)

"(3) ANNUAL LIMITATION- For purposes of this subsection-- (11351)

"(A) IN GENERAL- The annual limitation under this paragraph for any calendar year is the dollar limit determined under subparagraph (C) for the calendar year. (11352)

"(B) APPLICABLE ANNUAL LIMITATION- The annual limitation which applies for any month shall be determined on the basis of the type of coverage (as determined under subsection (f)(1)) provided to the employee by the employer as of the beginning of the month. (11353)

"(C) APPLICABLE DOLLAR LIMIT- Except as provided in subparagraph (D)-- (11354)

"(i) 2013- In the case of 2013, the dollar limit under this subparagraph is-- (11355)

"(I) in the case of an employee with self-only coverage, $8,500, and (11356)

"(II) in the case of an employee with coverage other than self-only coverage, $23,000. (11357)

"(ii) EXCEPTION FOR CERTAIN INDIVIDUALS- In the case of an individual who is a qualified retiree or who participates in a plan sponsored by an employer the majority of whose employees are engaged in a high-risk profession or employed to repair or install electrical or telecommunications lines-- (11358)

"(I) the dollar amount in clause (i)(I) (determined after the application of subparagraph (D)) shall be increased by $1,350, and (11359)

"(II) the dollar amount in clause (i)(II) (determined after the application of subparagraph (D)) shall be increased by $3,000. (11360)

"(iii) SUBSEQUENT YEARS- In the case of any calendar year after 2013, each of the dollar amounts under clauses (i) and (ii) shall be increased to the amount equal to such amount as in effect for the calendar year preceding such year, increased by an amount equal to the product of-- (11361)

"(I) such amount as so in effect, multiplied by (11362)

"(II) the cost-of-living adjustment determined under section 1(f)(3) for such year (determined by substituting the calendar year that is 2 years before such year for "1992" in subparagraph (B) thereof), increased by 1 percentage point. (11363)

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