Page:United States Statutes at Large Volume 124.djvu/246

124 STAT. 220 PUBLIC LAW 111–148—MAR. 23, 2010 (c) STUDY ON AFFORDABLE COVERAGE.— (1) STUDY AND REPORT.— (A) IN GENERAL.—Not later than 5 years after the date of the enactment of this Act, the Comptroller General shall conduct a study on the affordability of health insur- ance coverage, including— (i) the impact of the tax credit for qualified health insurance coverage of individuals under section 36B of the Internal Revenue Code of 1986 and the tax credit for employee health insurance expenses of small employers under section 45R of such Code on maintaining and expanding the health insurance cov- erage of individuals; (ii) the availability of affordable health benefits plans, including a study of whether the percentage of household income used for purposes of section 36B(c)(2)(C) of the Internal Revenue Code of 1986 (as added by this section) is the appropriate level for deter- mining whether employer-provided coverage is afford- able for an employee and whether such level may be lowered without significantly increasing the costs to the Federal Government and reducing employer- provided coverage; and (iii) the ability of individuals to maintain essential health benefits coverage (as defined in section 5000A(f) of the Internal Revenue Code of 1986). (B) REPORT.—The Comptroller General shall submit to the appropriate committees of Congress a report on the study conducted under subparagraph (A), together with legislative recommendations relating to the matters studied under such subparagraph. (2) APPROPRIATE COMMITTEES OF CONGRESS.—In this sub- section, the term ‘‘appropriate committees of Congress’’ means the Committee on Ways and Means, the Committee on Edu- cation and Labor, and the Committee on Energy and Commerce of the House of Representatives and the Committee on Finance and the Committee on Health, Education, Labor and Pensions of the Senate. (d) CONFORMING AMENDMENTS.— (1) Paragraph (2) of section 1324(b) of title 31, United States Code, is amended by inserting ‘‘36B,’’ after ‘‘36A,’’. (2) The table of sections for subpart C of part IV of sub- chapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 36A the following new item: ‘‘Sec. 36B. Refundable credit for coverage under a qualified health plan.’’. (e) EFFECTIVE DATE.—The amendments made by this section shall apply to taxable years ending after December 31, 2013. SEC. 1402. REDUCED COST-SHARING FOR INDIVIDUALS ENROLLING IN QUALIFIED HEALTH PLANS. (a) IN GENERAL.—In the case of an eligible insured enrolled in a qualified health plan— (1) the Secretary shall notify the issuer of the plan of such eligibility; and (2) the issuer shall reduce the cost-sharing under the plan at the level and in the manner specified in subsection (c). Notification. 42 USC 18071. 26 USC 36B note.