124 STAT. 242 PUBLIC LAW 111–148—MAR. 23, 2010 ‘‘(36) the small employer health insurance credit deter- mined under section 45R.’’. (c) CREDIT ALLOWED AGAINST ALTERNATIVE MINIMUM TAX.— Section 38(c)(4)(B) of the Internal Revenue Code of 1986 (defining specified credits) is amended by redesignating clauses (vi), (vii), and (viii) as clauses (vii), (viii), and (ix), respectively, and by inserting after clause (v) the following new clause: ‘‘(vi) the credit determined under section 45R,’’. (d) DISALLOWANCE OF DEDUCTION FOR CERTAIN EXPENSES FOR WHICH CREDIT ALLOWED.— (1) IN GENERAL.—Section 280C of the Internal Revenue Code of 1986 (relating to disallowance of deduction for certain expenses for which credit allowed), as amended by section 1401(b), is amended by adding at the end the following new subsection: ‘‘(h) CREDIT FOR EMPLOYEE HEALTH INSURANCE EXPENSES OF SMALL EMPLOYERS.—No deduction shall be allowed for that portion of the premiums for qualified health plans (as defined in section 1301(a) of the Patient Protection and Affordable Care Act), or for health insurance coverage in the case of taxable years beginning in 2011, 2012, or 2013, paid by an employer which is equal to the amount of the credit determined under section 45R(a) with respect to the premiums.’’. (2) DEDUCTION FOR EXPIRING CREDITS.—Section 196(c) of such Code is amended by striking ‘‘and’’ at the end of paragraph (12), by striking the period at the end of paragraph (13) and inserting ‘‘, and’’, and by adding at the end the following new paragraph: ‘‘(14) the small employer health insurance credit deter- mined under section 45R(a).’’. (e) CLERICAL AMENDMENT.—The table of sections for subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following: ‘‘Sec. 45R. Employee health insurance expenses of small employers.’’. (f) EFFECTIVE DATES.— (1) IN GENERAL.—The amendments made by this section shall apply to amounts paid or incurred in taxable years begin- ning after December 31, 2010. (2) MINIMUM TAX.—The amendments made by subsection (c) shall apply to credits determined under section 45R of the Internal Revenue Code of 1986 in taxable years beginning after December 31, 2010, and to carrybacks of such credits. Subtitle F—Shared Responsibility for Health Care PART I—INDIVIDUAL RESPONSIBILITY SEC. 1501. REQUIREMENT TO MAINTAIN MINIMUM ESSENTIAL COV- ERAGE. (a) FINDINGS.—Congress makes the following findings: (1) IN GENERAL.—The individual responsibility requirement provided for in this section (in this subsection referred to as the ‘‘requirement’’) is commercial and economic in nature, and substantially affects interstate commerce, as a result of the effects described in paragraph (2). 42 USC 18091. Applicability. 26 USC 38 note. 26 USC 38.
