S.Amdt. 3656

1. Inserts new text at the end of section 1002

   Inserts

   In H.R. 4872 · Placed on Calendar Senate

   (B) by striking all that follows "less than" and inserting "the amount of gross income specified in section 6012(a)(1) with respect to the taxpayer.".

   Inserted: (c) High Deductible Health Plans Treated as Minimum Essential Coverage.--Section 5000A(f) of the Internal Revenue Code of 1986, as so added and amended, is amended by redesignating paragraph (5) as paragraph (6) and by inserting after paragraph (4) the following:

   Inserted: "(5) High deductible health plan.--

   Inserted: "(A) In general.--If an applicable individual--

   Inserted: "(i) is an employee of an employer who ceases to offer the employee the opportunity to enroll in an eligible employer-sponsored plan, or

   Inserted: "(ii) ceases employment with an employer and is not otherwise eligible to enroll in an eligible employer-sponsored plan, the applicable individual may enroll in a high deductible health plan described in subparagraph (C) and such plan shall be treated as minimum essential coverage.

   Inserted: "(B) Continued enrollment.--If an individual described in subparagraph (A) enrolls in a high deductible health plan described in subparagraph (C), such plan shall continue to be treated as minimum essential coverage with respect to that individual during any continuous period of enrollment even if the individual is otherwise eligible to enroll in an eligible employer-sponsored plan.

   Inserted: "(C) Plan described.--A health plan is described in this subparagraph if it is a high deductible health plan (as defined in section 223(c)(2)) that meets all requirements under such section to be offered in connection with a health savings account. No requirement imposed by any provision of, or any amendment made by, the Patient Protection and Affordable Care Act shall apply with respect to the plan or issuer thereof.".

   Original wording

   At the end of section 1002, insert the following:

Read automatically from the Congressional Record. Check the original before relying on it.

As printed