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

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 124 STAT. 1016 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.