124 STAT. 874 PUBLIC LAW 111–148—MAR. 23, 2010 or health plan’ have the same meaning as when used in section 105. ‘‘(5) DEPENDENT.—The term ‘dependent’ has the meaning given such term by section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof. ‘‘(d) DENIAL OF DOUBLE BENEFIT.—Subsection (a) shall not apply to the amount of any qualified Indian health care benefit which is not includible in gross income of the beneficiary of such benefit under any other provision of this chapter, or to the amount of any such benefit for which a deduction is allowed to such bene- ficiary under any other provision of this chapter.’’. (b) CLERICAL AMENDMENT.—The table of sections for part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 139C the following new item: ‘‘Sec. 139D. Indian health care benefits.’’. (c) EFFECTIVE DATE.—The amendments made by this section shall apply to benefits and coverage provided after the date of the enactment of this Act. (d) NO INFERENCE.—Nothing in the amendments made by this section shall be construed to create an inference with respect to the exclusion from gross income of— (1) benefits provided by an Indian tribe or tribal organiza- tion that are not within the scope of this section, and (2) benefits provided prior to the date of the enactment of this Act. SEC. 9022. ESTABLISHMENT OF SIMPLE CAFETERIA PLANS FOR SMALL BUSINESSES. (a) IN GENERAL.—Section 125 of the Internal Revenue Code of 1986 (relating to cafeteria plans), as amended by this Act, is amended by redesignating subsections (j) and (k) as subsections (k) and (l), respectively, and by inserting after subsection (i) the following new subsection: ‘‘(j) SIMPLE CAFETERIA PLANS FOR SMALL BUSINESSES.— ‘‘(1) IN GENERAL.—An eligible employer maintaining a simple cafeteria plan with respect to which the requirements of this subsection are met for any year shall be treated as meeting any applicable nondiscrimination requirement during such year. ‘‘(2) SIMPLE CAFETERIA PLAN.—For purposes of this sub- section, the term ‘simple cafeteria plan’ means a cafeteria plan— ‘‘(A) which is established and maintained by an eligible employer, and ‘‘(B) with respect to which the contribution require- ments of paragraph (3), and the eligibility and participation requirements of paragraph (4), are met. ‘‘(3) CONTRIBUTION REQUIREMENTS.— ‘‘(A) IN GENERAL.—The requirements of this paragraph are met if, under the plan the employer is required, without regard to whether a qualified employee makes any salary reduction contribution, to make a contribution to provide qualified benefits under the plan on behalf of each qualified employee in an amount equal to— ‘‘(i) a uniform percentage (not less than 2 percent) of the employee’s compensation for the plan year, or 26 USC 125. 26 USC 139D note. 26 USC 139D note.
