[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5098 Introduced in House (IH)]

113th CONGRESS
  2d Session
                                H. R. 5098

 To amend the Internal Revenue Code of 1986 to temporarily exempt from 
  the employer health insurance mandate certain Medicare and Medicaid 
                               providers.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             July 14, 2014

  Mr. Daines introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to temporarily exempt from 
  the employer health insurance mandate certain Medicare and Medicaid 
                               providers.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Ensuring Medicaid and Medicare 
Access to Providers Act''.

SEC. 2. CERTAIN MEDICARE AND MEDICAID PROVIDERS TEMPORARILY EXEMPT FROM 
              EMPLOYER HEALTH INSURANCE MANDATE.

    (a) In General.--Section 4980H(c)(2) of the Internal Revenue Code 
of 1986 is amended by adding at the end the following new subparagraph:
                    ``(F) Exception for certain medicare and medicaid 
                providers.--
                            ``(i) In general.--In the case of any month 
                        beginning in 2014 or 2015, the term `applicable 
                        large employer' shall not include any employer 
                        who is a specified Medicare and Medicaid 
                        provider with respect to the calendar year in 
                        which such month begins.
                            ``(ii) Specified medicare and medicaid 
                        provider.--The term `specified Medicare and 
                        Medicaid provider' means, with respect to any 
                        calendar year, any employer if the total 
                        specified Medicare and Medicaid payments 
                        received by such employer during the applicable 
                        period equals or exceeds 60 percent of the 
                        total gross receipts of such employer for such 
                        period.
                            ``(iii) Specified medicare and medicaid 
                        payments.--The term `specified Medicare and 
                        Medicaid payments' means--
                                    ``(I) any payment made to the 
                                employer under title XIX of the Social 
                                Security Act for the furnishing of 
                                items and services included as medical 
                                assistance (as defined in section 
                                1905(a) of the Social Security Act (42 
                                U.S.C. 1396d(a))) under such title, and
                                    ``(II) any payment made to the 
                                employer under title XVIII of such Act 
                                for the furnishing of items and 
                                services to individuals entitled to 
                                benefits under part A of such title or 
                                enrolled under part B of such title, 
                                including dual eligible individuals (as 
                                defined in section 1915(h)(2)(B) of 
                                such Act (42 U.S.C. 1396n(h)(2)(B))).
                            ``(iv) Treatment of payment for items and 
                        services furnished through a health plan.--In 
                        applying clause (iii) with respect to the 
                        payment for items and services furnished to 
                        individuals enrolled in a health plan under a 
                        contract under title XVIII or XIX of the Social 
                        Security Act, payment for such items and 
                        services under such plan shall be treated as 
                        payment under such respective title.
                            ``(v) Applicable period.--
                                    ``(I) In general.--For purposes of 
                                this subparagraph, the term `applicable 
                                period' means, with respect to any 
                                calendar year, the 3 taxable years 
                                ending before the beginning of such 
                                calendar year.
                                    ``(II) Application of certain 
                                rules.--Rules similar to the rules of 
                                subparagraphs (A), (C), and (D) of 
                                section 448(c)(3) shall apply for 
                                purposes of this clause.
                                    ``(III) Special rule for first 
                                taxable year of existence.--In the case 
                                of an employer no taxable year of which 
                                ends before the beginning of the 
                                calendar year, the applicable period 
                                for such calendar year shall be the 
                                period beginning on the date that such 
                                employer came into existence and ending 
                                with the close of such calendar 
                                year.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to months beginning after December 31, 2013.
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