S.Amdt. 3171

SA 3171. Mr. TOOMEY submitted an amendment intended to be proposed to
amendment SA 3060 proposed by Mr. Wyden to the bill H.R. 3474, to amend
the Internal Revenue Code of 1986 to allow employers to exempt
employees with health coverage under TRICARE or the Veterans
Administration from being taken into account for purposes of the
employer mandate under the Patient Protection and Affordable Care Act;
which was ordered to lie on the table; as follows:

On page 23, strike line 5 and all that follows through line
21 and insert the following:
(a) Permanent Extension.--Section 45P is amended by
striking subsection (f).
(b) Expansion of Credit.--
(1) Expansion to 100 percent of eligible differential wage
payments.--Subsection (a) of section 45P is amended by
striking ``20 percent of''.
(2) Adjustment for inflation.--Subsection (b) of section
45P is amended by adding at the end the following new
paragraph:
``(4) Adjustment for inflation.--In the case of any taxable
year beginning after 2014, the $20,000 amount in paragraph
(1) shall be increased by an amount equal to--
``(A) such dollar amount, multiplied by
``(B) the cost-of-living adjustment determined under
section 1(f)(3) for the calendar year in which the taxable
year begins, by substituting `calendar year 2013' for
`calendar year 1992' in subparagraph (B) thereof.

If the amount as increased under the preceding sentence is
not a multiple of $100, such amount shall be rounded to the
nearest multiple of $100.''.
(3) Applicability to all employers.--
(A) In general.--Subsection (a) of section 45P, as amended
by paragraph (1), is amended by striking ``eligible small
business employer'' and inserting ``eligible employer''.
(B) Conforming amendments.--Paragraph (3) of section 45P(b)
is amended--
(i) in subparagraph (A)--

(I) by striking ``eligible small business employer'' and
inserting ``eligible employer'', and
(II) by striking ``any employer which'' and all that
follows and inserting ``any employer which, under a written
plan of the employer, provides eligible differential wage
payments to every qualified employee of the employer.'', and

(ii) by striking ``Eligible small business employer'' in
the heading and inserting ``Eligible employer''.
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