186
``(2) Paragraph (7) of subsection (b) shall apply
1
by treating all services as not covered by the retire-
2
ment systems referred to in subparagraphs (C) and
3
(F) thereof.
4
``(3) Subsection (e) shall not apply and the
5
term `State' shall include the District of Columbia.''.
6
(c) C
ONFORMING
A
MENDMENT
.--Subsection (d) of
7
section 3111 of such Code, as redesignated by this section,
8
is amended by striking ``this section'' and inserting ``sub-
9
sections (a) and (b)''.
10
(d) A
PPLICATION TO
R
AILROADS
.--
11
(1) I
N GENERAL
.--Section 3221 of such Code
12
is amended by redesignating subsection (c) as sub-
13
section (d) and by inserting after subsection (b) the
14
following new subsection:
15
``(c) E
MPLOYERS
E
LECTING
TO
N
OT
P
ROVIDE
16
H
EALTH
B
ENEFITS
.--
17
``(1) I
N GENERAL
.--In addition to other taxes,
18
there is hereby imposed on every nonelecting em-
19
ployer an excise tax, with respect to having individ-
20
uals in his employ, equal to 8 percent of the com-
21
pensation paid during any calendar year by such em-
22
ployer for services rendered to such employer.
23
VerDate Nov 24 2008
12:51 Jul 14, 2009
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F:\P11\NHI\TRICOMM\AAHCA09_001.XML
f:\VHLC\071409\071409.140.xml (444390|2)
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