124 STAT. 258 PUBLIC LAW 111–148—MAR. 23, 2010 (GG) and inserting ‘‘, or’’ and by inserting after subparagraph (GG) the following new subparagraph: ‘‘(HH) section 6056(c) (relating to statements relating to large employers required to report on health insurance coverage).’’. (c) CONFORMING AMENDMENT.—The table of sections for subpart D of part III of subchapter A of chapter 61 of such Code, as added by section 1502, is amended by adding at the end the fol- lowing new item: ‘‘Sec. 6056. Large employers required to report on health insurance coverage.’’. (d) EFFECTIVE DATE.—The amendments made by this section shall apply to periods beginning after December 31, 2013. 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. Subtitle G—Miscellaneous Provisions SEC. 1551. DEFINITIONS. Unless specifically provided for otherwise, the definitions con- tained in section 2791 of the Public Health Service Act (42 U.S.C. 300gg–91) shall apply with respect to this title. SEC. 1552. TRANSPARENCY IN GOVERNMENT. Not later than 30 days after the date of enactment of this Act, the Secretary of Health and Human Services shall publish on the Internet website of the Department of Health and Human Services, a list of all of the authorities provided to the Secretary under this Act (and the amendments made by this Act). Deadline. Web posting. 42 USC 18112. Applicability. 42 USC 18111. 26 USC 125 note. 26 USC 125. 26 USC 6056 note.
