192
tion paid by such employer to qualified employees of
1
such employer during such taxable year.
2
``(4) C
OMPENSATION
.--The term `compensa-
3
tion' has the meaning given such term in section
4
408(p)(6)(A).
5
``(5) F
AMILY
COVERAGE
.--The term `family
6
coverage' means any coverage other than self-only
7
coverage.
8
``(f) S
PECIAL
R
ULES
.--For purposes of this sec-
9
tion--
10
``(1) S
PECIAL RULE FOR PARTNERSHIPS AND
11
SELF
-
EMPLOYED
.--In the case of a partnership (or
12
a trade or business carried on by an individual)
13
which has one or more qualified employees (deter-
14
mined without regard to this paragraph) with re-
15
spect to whom the election under 4980H(a) applies,
16
each partner (or, in the case of a trade or business
17
carried on by an individual, such individual) shall be
18
treated as an employee.
19
``(2) A
GGREGATION RULE
.--All persons treated
20
as a single employer under subsection (b), (c), (m),
21
or (o) of section 414 shall be treated as 1 employer.
22
``(3) D
ENIAL OF DOUBLE BENEFIT
.--Any de-
23
duction otherwise allowable with respect to amounts
24
paid or incurred for health insurance coverage to
25
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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