124 STAT. 1059 PUBLIC LAW 111–152—MAR. 30, 2010 Subtitle E—Provisions Relating to Revenue SEC. 1401. HIGH-COST PLAN EXCISE TAX. (a) IN GENERAL.—Section 4980I of the Internal Revenue Code of 1986, as added by section 9001 of the Patient Protection and Affordable Care Act and amended by section 10901 of such Act, is amended— (1) in subsection (b)(3)(B)— (A) by striking ‘‘The annual’’ and inserting the fol- lowing: ‘‘(i) IN GENERAL.—Except as provided in clause (ii), the annual’’; and (B) by adding at the end the following new clause: ‘‘(ii) MULTIEMPLOYER PLAN COVERAGE.—Any cov- erage provided under a multiemployer plan (as defined in section 414(f)) shall be treated as coverage other than self-only coverage.’’; (2) in subsection (b)(3)(C)— (A) by striking ‘‘Except as provided in subparagraph (D)—’’; (B) in clause (i)— (i) by striking ‘‘2013’’ each place it appears in the heading and the text and inserting ‘‘2018’’; (ii) by striking ‘‘$8,500’’ in subclause (I) and inserting ‘‘$10,200 multiplied by the health cost adjust- ment percentage (determined by only taking into account self-only coverage)’’; and (iii) by striking ‘‘$23,000’’ in subclause (II) and inserting ‘‘$27,500 multiplied by the health cost adjust- ment percentage (determined by only taking into account coverage other than self-only coverage)’’; (C) by redesignating clauses (ii) and (iii) as clauses (iv) and (v), respectively, and by inserting after clause (i) the following new clauses: ‘‘(ii) HEALTH COST ADJUSTMENT PERCENTAGE.—For purposes of clause (i), the health cost adjustment percentage is equal to 100 percent plus the excess (if any) of— ‘‘(I) the percentage by which the per employee cost for providing coverage under the Blue Cross/ Blue Shield standard benefit option under the Fed- eral Employees Health Benefits Plan for plan year 2018 (determined by using the benefit package for such coverage in 2010) exceeds such cost for plan year 2010, over ‘‘(II) 55 percent. ‘‘(iii) AGE AND GENDER ADJUSTMENT.— ‘‘(I) IN GENERAL.—The amount determined under subclause (I) or (II) of clause (i), whichever is applicable, for any taxable period shall be increased by the amount determined under sub- clause (II). ‘‘(II) AMOUNT DETERMINED.—The amount determined under this subclause is an amount equal to the excess (if any) of— Ante, p. 848, 1015.
