Section 10901

SEC. 10901. MODIFICATIONS TO EXCISE TAX ON HIGH COST EMPLOYER-SPONSORED HEALTH COVERAGE.

[a] Longshore Workers Treated as Employees Engaged in High-risk Professions- Paragraph [3] of section 4980I[f] of the Internal Revenue Code of 1986, as added by section 9001 of this Act, is amended by inserting 'individuals whose primary work is longshore work [as defined in section 258[b] of the Immigration and Nationality Act [8 U.S.C. 1288[b]], determined without regard to paragraph [2] thereof],' before 'and individuals engaged in the construction, mining'.

[b] Exemption From High-cost Insurance Tax Includes Certain Additional Excepted Benefits- Clause [i] of section 4980I[d][1][B] of the Internal Revenue Code of 1986, as added by section 9001 of this Act, is amended by striking 'section 9832[c][1][A]' and inserting 'section 9832[c][1] [other than subparagraph [G] thereof]'.

[c] Effective Date- The amendments made by this section shall apply to taxable years beginning after December 31, 2012.