PUBLIC LAW 101-239—DEC. 19, 1989 103 STAT. 2233 '^ (2) ENFORCEMENT THROUGH EXCISE TAX.—Section 5000 of the Internal Revenue Code of 1986 is amended— 26 USC 5000. (A) by striking "LARGE" in the heading; (B) in subsection (a), by striking "large" each place it ? appears; and (C) by amending subsections (b) and (c) to read as follows: "(b) GROUP HEALTH PLAN AND LARGE GROUP HEALTH PLAN. —For purposes of this section— "(1) GROUP HEALTH PLAN. —The term 'group health plan' means any plan of, or contributed to by, an employer (including a self-insured plan) to provide health care (directly or otherwise) to the employer's employees, former employees, or the families of such employees or former employees. "(2) LARGE GROUP HEALTH PLAN. —The term 'large group health plan' means a plan of, or contributed to by, an employer or employee organization (including a self-insured plan) to pro- vide health care (directly or otherwise) to the employees, former employees, the employer, others associated or formerly associ- ated with the employer in a business relationship, or their families, that covers employees of at legist one employer that normally employed at least 100 employees on a typical business day during the previous calendar year. "(c) NONCONFORMING GROUP HEALTH PLAN. —For purposes of this section, the term 'nonconforming group health plan means a group health plan or large group health plan that at any time during a calendar year does not comply with the requirements of subpara- graphs (A) and (C) or subparagraph (B), respectively, of section 1862(b)(l) of the Social Security Act.'\ (3) REPEAL OF CERTAIN ALTERNATIVE ENFORCEMENT PROVI- SIONS. — (A) DENIAL OF DEDUCTION FOR GROUP HEALTH PLANS.— Subsection (i) of section 162 of such Code (relating to group health plans) is repealed. (B) CONFORMING AMENDMENT.— Section 4980B(g)(2) of such Code is amended by striking "162(i)" and inserting " 5 00 0(b)(l)". (C) AGE DISCRIMINATION IN EMPLOYMENT ACT.— The Age Discrimination in Employment Act of 1967 is amended— (i) by striking subsection (g) of section 4, and 29 USC 623. (ii) in section 12(a), by striking "(except the provi- 29 USC 631. sions of section 4(g))". (4) CLERICAL AND CONFORMING AMENDMENTS. — (A) Chapter 47 of the Internal Revenue Code of 1986 is amended— (i) in the heading, by striking "LARGE", and ,, (ii) in the table of sections, by striking "large". (B) The item in the table of chapters of subtitle D of such Code relating to chapter 47 is amended by striking "large". (C) Sections 1837(i) and 1839(b) of the &)cial Security Act (42 U.S.C. 1395p(i), 1395r(b)) are each amended by striking "1862(b)(3)(A)(iv)" and "1862(b)(4)(B)" each place each appears and inserting "1862(b)(l)(A)(v)" and "1862(b)(l)(B)(iv)", respectively. (5) EFFECTIVE DATE. —The amendments made by this subsec- 42 USC 162 note, tion shall apply to items and services furnished after the date of the enactment of this Act. (c) SPECIAL ENROLLMENT PERIOD FOR DISABLED EMPLOYEES. —
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