2387
HR 3590 EAS/PP
Subtitle H--Provisions Relating to
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Title IX
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SEC. 10901. MODIFICATIONS TO EXCISE TAX ON HIGH COST
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EMPLOYER-SPONSORED HEALTH COVERAGE.
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(a) L
ONGSHORE
W
ORKERS
T
REATED AS
E
MPLOYEES
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E
NGAGED IN
H
IGH
-
RISK
P
ROFESSIONS
.--Paragraph (3) of
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section 4980I(f) of the Internal Revenue Code of 1986, as
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added by section 9001 of this Act, is amended by inserting
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``individuals whose primary work is longshore work (as de-
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fined in section 258(b) of the Immigration and Nationality
10
Act (8 U.S.C. 1288(b)), determined without regard to para-
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graph (2) thereof),'' before ``and individuals engaged in the
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construction, mining''.
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(b) E
XEMPTION
F
ROM
H
IGH
-
COST
I
NSURANCE
T
AX
I
N
-
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CLUDES
C
ERTAIN
A
DDITIONAL
E
XCEPTED
B
ENEFITS
.--
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Clause (i) of section 4980I(d)(1)(B) of the Internal Revenue
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Code of 1986, as added by section 9001 of this Act, is
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amended by striking ``section 9832(c)(1)(A)'' and inserting
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``section 9832(c)(1) (other than subparagraph (G) thereof)''.
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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, 2012.
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