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HR 3590 EAS/PP
``(B) E
XCEPTION FOR EXCHANGE
-
ELIGIBLE
1
EMPLOYERS
.--Subparagraph (A) shall not apply
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with respect to any employee if such employee's
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employer is a qualified employer (as defined in
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section 1312(f)(2) of the Patient Protection and
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Affordable Care Act) offering the employee the
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opportunity to enroll through such an Exchange
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in a qualified health plan in a group market.''.
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(b) C
ONFORMING
A
MENDMENTS
.--Subsection (f) of sec-
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tion 125 of such Code is amended--
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(1) by striking ``For purposes of this section, the
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term'' and inserting ``For purposes of this section--
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``(1) I
N
G
ENERAL
.--The term'', and
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(2) by striking ``Such term shall not include''
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and inserting the following:
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``(2) L
ONG
-
TERM CARE INSURANCE NOT QUALI
-
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FIED
.--The term `qualified benefit' shall not include''.
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(c) E
FFECTIVE
D
ATE
.--The amendments made by this
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section shall apply to taxable years beginning after Decem-
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ber 31, 2013.
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Subtitle G--Miscellaneous
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Provisions
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SEC. 1551. DEFINITIONS.
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Unless specifically provided for otherwise, the defini-
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tions contained in section 2791 of the Public Health Service
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