Improving health is our policy
Prohibits employees eligible for employer-sponsored cafeteria plans from accessing products in the individual market portion of the exchange in their state. Qualifying employers (small and, after 2017, large businesses) may offer a variety of plans procured through the exchange to their employees.
No formal guidance regarding implementation of this provision has been issued yet.
SEC. 1515. OFFERING OF EXCHANGE-PARTICIPATING QUALIFIED
HEALTH PLANS THROUGH CAFETERIA PLANS.
(a) IN GENERAL.—Subsection (f) of section 125 of the Internal
Revenue Code of 1986 is amended by adding at the end the following
new paragraph:
‘‘(3) CERTAIN EXCHANGE-PARTICIPATING QUALIFIED HEALTH
PLANS NOT QUALIFIED.—
‘‘(A) IN GENERAL.—The term ‘qualified benefit’ shall
not include any qualified health plan (as defined in section
1301(a) of the Patient Protection and Affordable Care Act)
offered through an Exchange established under section
1311 of such Act.
‘‘(B) EXCEPTION FOR EXCHANGE-ELIGIBLE EMPLOYERS.—
Subparagraph (A) shall not apply with respect to any employee
if such employee’s employer is a qualified employer
(as defined in section 1312(f)(2) of the Patient Protection
and Affordable Care Act) offering the employee the opportunity
to enroll through such an Exchange in a qualified
health plan in a group market.’’.
(b) CONFORMING AMENDMENTS.—Subsection (f) of section 125
of such Code is amended—
(1) by striking ‘‘For purposes of this section, the term’’ and
inserting ‘‘For purposes of this section—
‘‘(1) IN GENERAL.—The term’’, and
(2) by striking ‘‘Such term shall not include’’ and inserting
the following:
‘‘(2) LONG-TERM CARE INSURANCE NOT QUALIFIED.—The
term ‘qualified benefit’ shall not include’’.
(c) EFFECTIVE DATE.—The amendments made by this section
shall apply to taxable years beginning after December 31, 2013.
(202) 309-0796
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