29 U.S.C. § 218b

Current through P.L. 118-107 (published on www.congress.gov on 11/21/2024)

Section 218b - Notice to employees

(a) In general

In accordance with regulations promulgated by the Secretary, an employer to which this chapter applies, shall provide to each employee at the time of hiring (or with respect to current employees, not later than March 1, 2013), written notice-

(1) informing the employee of the existence of an Exchange, including a description of the services provided by such Exchange, and the manner in which the employee may contact the Exchange to request assistance;

(2) if the employer plan's share of the total allowed costs of benefits provided under the plan is less than 60 percent of such costs, that the employee may be eligible for a premium tax credit under section 36B of title 26 and a cost sharing reduction under section 18071 of title 42 if the employee purchases a qualified health plan through the Exchange; and

(3) if the employee purchases a qualified health plan through the Exchange, the employee may lose the employer contribution (if any) to any health benefits plan offered by the employer and that all or a portion of such contribution may be excludable from income for Federal income tax purposes.

(b) Effective date

Subsection (a) shall take effect with respect to employers in a State beginning on March 1, 2013.

29 U.S.C. § 218b

June 25, 1938, ch. 676, §18B, as added and amended Pub. L. 111-148, title I, §1512, title X, §10108(i)(2), Mar. 23, 2010, 124 Stat. 252, 914; Pub. L. 112-10, div. B, title VIII, §1858(c), Apr. 15, 2011, 125 Stat. 169.

EDITORIAL NOTES

AMENDMENTS2011-Subsec. (a)(3). Pub. L. 112-10 struck out "and the employer does not offer a free choice voucher" after "Exchange".2010-Subsec. (a)(3). Pub. L. 111-148, §10108(i)(2), inserted "and the employer does not offer a free choice voucher" after "Exchange" and substituted "may lose" for "will lose".

STATUTORY NOTES AND RELATED SUBSIDIARIES

EFFECTIVE DATE OF 2011 AMENDMENT Amendment by Pub. L. 112-10 effective as if included in the provisions of, and the amendments made by, the provisions of Pub. L. 111-148 to which it relates, see section 1858(d) of Pub. L. 112-10 set out as a note under section 36B of Title 26, Internal Revenue Code.

Employer

"Employer" includes any person acting directly or indirectly in the interest of an employer in relation to an employee and includes a public agency, but does not include any labor organization (other than when acting as an employer) or anyone acting in the capacity of officer or agent of such labor organization.

Secretary

"Secretary" means the Secretary of Labor.

State

"State" means any State of the United States or the District of Columbia or any Territory or possession of the United States.