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HR 3590 EAS/PP
``(HH) section 6056(c) (relating to state-
1
ments relating to large employers required to re-
2
port on health insurance coverage).''.
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(c) C
ONFORMING
A
MENDMENT
.--The table of sections
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for subpart D of part III of subchapter A of chapter 61
5
of such Code, as added by section 1502, is amended by add-
6
ing at the end the following new item:
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``Sec. 6056. Large employers required to report on health insurance coverage.''.
(d) E
FFECTIVE
D
ATE
.--The amendments made by this
8
section shall apply to periods beginning after December 31,
9
2013.
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SEC. 1515. OFFERING OF EXCHANGE-PARTICIPATING QUALI-
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FIED HEALTH PLANS THROUGH CAFETERIA
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PLANS.
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(a) I
N
G
ENERAL
.--Subsection (f) of section 125 of the
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Internal Revenue Code of 1986 is amended by adding at
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the end the following new paragraph:
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``(3) C
ERTAIN EXCHANGE
-
PARTICIPATING QUALI
-
17
FIED HEALTH PLANS NOT QUALIFIED
.--
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``(A) I
N
GENERAL
.--The term `qualified
19
benefit' shall not include any qualified health
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plan (as defined in section 1301(a) of the Pa-
21
tient Protection and Affordable Care Act) offered
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through an Exchange established under section
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1311 of such Act.
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