| Home > 106th Congressional Bills > H.R. 5441 (ih) To transfer management of the Banks Lake Unit of the Okefenokee National Wildlife Refuge. [Introduced in House] ...
H.R. 5441 (ih) To transfer management of the Banks Lake Unit of the Okefenokee National Wildlife Refuge. [Introduced in House] ...
106th CONGRESS 2d Session H. R. 5440 To require large employers to notify their employees of the amount paid by the employer for employee health coverage. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES October 11, 2000 Mr. Armey introduced the following bill; which was referred to the Committee on Education and the Workforce _______________________________________________________________________ A BILL To require large employers to notify their employees of the amount paid by the employer for employee health coverage. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Employee Health Benefits Disclosure Act of 2000''. SEC. 2. NOTIFICATION OF EMPLOYER COST OF PROVIDING HEALTH COVERAGE FOR EMPLOYEES. (a) In General.--Every large employer who provides health coverage for an employee during any calendar year shall notify such employee of the amount of the employer health plan contribution for such year. (b) Employer Health Plan Contribution.--For purposes of this section-- (1) In general.--The term ``employer health plan contribution'' means, with respect to an employee, the cost of the employer-provided coverage for such employee under any health plan. (2) Alternative amount.-- (A) In general.--In lieu of applying paragraph (1), an employer may treat the employer health plan contribution as being the applicable premium (as defined in section 4980B(f)(4) of the Internal Revenue Code of 1986) for the employee reduced by the employee's share of such premium. (B) Employee's share.--The term ``employee's share'' means, with respect to the applicable premium for any employee, the amount of the cost to the plan which is paid by similarly situated beneficiaries who are taken into account in determining such premium for such employee. (c) Statement Required To Be Included on Notice.--Each notice provided under this section shall include the following statement with respect to the employer health plan contribution: ``This contribution is part of your total compensation and reduces your cash wages and other compensation by a like amount.'' (d) Other Definitions.--For purposes of this section-- (1) Large employer.-- (A) In general.--The term ``large employer'' means, with respect to a calendar year, any employer who employed an average of 100 or more employees on business days during the preceding calendar year. For purposes of the preceding sentence, a preceding calendar year may be taken into account only if the employer was in existence throughout such year. (B) Employers not in existence in preceding year.-- In the case of an employer which was not in existence throughout the preceding calendar year, the determination under subparagraph (A) shall be based on the average number of employees that it is reasonably expected such employer will employ on business days during the current calendar year. (C) Special rules.-- (i) Controlled groups.--For purposes of this paragraph, all persons treated as a single employer under subsection (b), (c), (m), or (o) of section 414 of the Internal Revenue Code of 1986 shall be treated as 1 employer. (ii) Predecessors.--Any reference in this paragraph to an employer shall include a reference to any predecessor of such employer. (2) Employee.--Except for purposes of paragraph (1), the term ``employee'' includes a former employee and an individual who is a beneficiary by reason of a deceased employee. (e) Means of Notice.--The notice required under this section may be made by mail, by including the required information with a payment of wages or with a description of the plan provided to employees, or by other reasonable means. (f) Penalty for Failure To Notify.-- (1) In general.--A large employer who willfully fails to provide a timely notice under this section to an employee, or who willfully furnishes a notice stating a false employer health plan contribution, shall for each such failure be subject to a penalty under subchapter B of chapter 68 of the Internal Revenue Code of 1986 of $50, which shall be assessed and collected in the same manner as the tax on employers imposed by section 3111 of such Code. (2) Safe harbor.--An employer shall be treated as providing a timely notice under this section with respect to any period during a calendar year if such notice is provided on or before January 31 of the succeeding year. (g) Administrative Authority.--The Secretary of the Treasury or the Secretary's delegate shall prescribe such regulations as may be appropriate to carry out this section and shall have administrative responsibility for determining whether the requirements of this section are met. SEC. 3. EFFECTIVE DATE. This Act shall apply to calendar years after 2004. <all>
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