the United States Senate

“ Limitation on Health Flexible Spending Arrangements- For purposes of this section, if a benefit is provided under a cafeteria plan through employer contributions to a health flexible spending arrangement, such benefit shall not be treated as a qualified benefit unless the cafeteria plan provides that an employee may not elect for any taxable year to have salary reduction contributions in excess of $2,500 made to such arrangement.'. ”

“ QUALIFIED RETIREE- The term `qualified retiree' means any individual who-- (A) is receiving coverage by reason of being a retiree, (B) has attained age 55, and (C) is not entitled to benefits or eligible for enrollment under the Medicare program under title XVIII of the Social Security Act. ”

“ In the case of applicable employer-sponsored coverage which provides coverage to retired employees, the plan may elect to treat a retired employee who has not attained the age of 65 and a retired employee who has attained the age of 65 as similarly situated beneficiaries. ”

“ KEY EMPLOYEE- The term `key employee' has the meaning given such term by section 416 (i) . (4) MINIMUM ELIGIBILITY AND PARTICIPATION REQUIREMENTS- (A) IN GENERAL- The requirements of this paragraph shall be treated as met with respect to any year if, under the plan-- (i) all employees who had at least 1,000 hours of service for the preceding plan year are eligible to participate, and (ii) each employee eligible to participate in the plan may, subject to terms and conditions applicable to all participants, elect any benefit available under the plan. ”

“ IMPOSITION OF ANNUAL FEE ON HEALTH INSURANCE PROVIDERS. (a) Imposition of Fee- (1) IN GENERAL- Each covered entity engaged in the business of providing health insurance shall pay to the Secretary not later than the annual payment date of each calendar year beginning after 2009 a fee in an amount determined under subsection (b) . (2) ANNUAL PAYMENT DATE- For purposes of this section, the term `annual payment date' means with respect to any calendar year the date determined by the Secretary, but in no event later than September 30 of such calendar year. ”

“ POLICY RELATING TO EMERGENCY MEDICAL CARE- A written policy requiring the organization to provide, without discrimination, care for emergency medical conditions (within the meaning of section 1867 of the Social Security Act (42 U.S.C. 1395dd) ) to individuals regardless of their eligibility under the financial assistance policy described in subparagraph (A) . ”

“ 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 organization that are not within the scope of this section, and (2) benefits provided prior to the date of the enactment of this Act. ”

“ COMMUNITY HEALTH NEEDS ASSESSMENT- A community health needs assessment meets the requirements of this paragraph if such community health needs assessment-- (i) takes into account input from persons who represent the broad interests of the community served by the hospital facility, including those with special knowledge of or expertise in public health, and (ii) is made widely available to the public. ”

“ FACILITY MAINTENANCE EXPENSES- The term `facility maintenance expenses' means costs paid or incurred to maintain a facility, including-- (A) mortgage or rent payments, (B) insurance payments, (C) utility and maintenance costs, and (D) costs of employment of maintenance personnel. ”

“ The Centers for Medicare and Medicaid Services shall establish a process for determining the units and the allocated price for purposes of this section for those branded prescription drugs that are not separately payable or for which National Drug Codes are not reported. ”

“ Grants for Qualified Investments in Therapeutic Discovery Projects in Lieu of Tax Credits- (1) IN GENERAL- Upon application, the Secretary of the Treasury shall, subject to the requirements of this subsection, provide a grant to each person who makes a qualified investment in a qualifying therapeutic discovery project in the amount of 50 percent of such investment. ”

“ The percentage of net premiums written that are taken into account is: ------------------------------------------------------------------------------------------------------------------------------------------------------------------ Not more than $25,000,000 0 percent More than $25,000,000 but not more than $50,000,000 50 percent More than $50,000,000 100 percent. ”