124 STAT. 1016 PUBLIC LAW 111–148—MAR. 23, 2010 work is longshore work (as defined in section 258(b) of the Immigra- tion and Nationality Act (8 U.S.C. 1288(b)), determined without regard to paragraph (2) thereof),’’ before ‘‘and individuals engaged in the construction, mining’’. (b) EXEMPTION FROM HIGH-COST INSURANCE TAX INCLUDES CER- TAIN ADDITIONAL EXCEPTED BENEFITS.—Clause (i) of section 4980I(d)(1)(B) of the Internal Revenue Code of 1986, as added by section 9001 of this Act, is amended by striking ‘‘section 9832(c)(1)(A)’’ and inserting ‘‘section 9832(c)(1) (other than subpara- graph (G) thereof)’’. (c) EFFECTIVE DATE.—The amendments made by this section shall apply to taxable years beginning after December 31, 2012. SEC. 10902. INFLATION ADJUSTMENT OF LIMITATION ON HEALTH FLEXIBLE SPENDING ARRANGEMENTS UNDER CAFE- TERIA PLANS. (a) IN GENERAL.—Subsection (i) of section 125 of the Internal Revenue Code of 1986, as added by section 9005 of this Act, is amended to read as follows: ‘‘(i) LIMITATION ON HEALTH FLEXIBLE SPENDING ARRANGE- MENTS.— ‘‘(1) IN GENERAL.—For purposes of this section, if a benefit is provided under a cafeteria plan through employer contribu- tions to a health flexible spending arrangement, such benefit shall not be treated as a qualified benefit unless the cafeteria plan provides that an employee may not elect for any taxable year to have salary reduction contributions in excess of $2,500 made to such arrangement. ‘‘(2) ADJUSTMENT FOR INFLATION.—In the case of any tax- able year beginning after December 31, 2011, the dollar amount in paragraph (1) shall be increased by an amount equal to— ‘‘(A) such amount, multiplied by ‘‘(B) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which such taxable year begins by substituting ‘calendar year 2010’ for ‘cal- endar year 1992’ in subparagraph (B) thereof. If any increase determined under this paragraph is not a mul- tiple of $50, such increase shall be rounded to the next lowest multiple of $50.’’. (b) EFFECTIVE DATE.—The amendment made by this section shall apply to taxable years beginning after December 31, 2010. SEC. 10903. MODIFICATION OF LIMITATION ON CHARGES BY CHARI - TABLE HOSPITALS. (a) IN GENERAL.—Subparagraph (A) of section 501(r)(5) of the Internal Revenue Code of 1986, as added by section 9007 of this Act, is amended by striking ‘‘the lowest amounts charged’’ and inserting ‘‘the amounts generally billed’’. (b) EFFECTIVE DATE.—The amendment made by this section shall apply to taxable years beginning after the date of the enact- ment of this Act. SEC. 10904. MODIFICATION OF ANNUAL FEE ON MEDICAL DEVICE MANUFACTURERS AND IMPORTERS. (a) IN GENERAL.—Section 9009 of this Act is amended— (1) by striking ‘‘2009’’ in subsection (a)(1) and inserting ‘‘2010’’, 26 USC 4001 note prec. 26 USC 501 note. 26 USC 501. 26 USC 125 note. Effective date. 26 USC 125. 26 USC 4980I note.
