207 
and such requirements shall be deemed to be incorporated 
into this section.’’. 
SEC. 502. CONFORMING ENFORCEMENT FOR WOMEN’S 
HEALTH AND CANCER RIGHTS. 
Subchapter B of chapter 100 of the Internal Revenue 
Code of 1986, as amended by section 501, is further 
amended— 
(1) in the table of sections, by inserting after 
the item relating to section 9813 the following new 
item: 
‘‘Sec. 9814. Standard relating to women’s health and cancer rights.’’ 
; and 
(2) by inserting after section 9813 the fol-
lowing: 
‘‘SEC. 9814. STANDARD RELATING TO WOMEN’S HEALTH 
AND CANCER RIGHTS. 
‘‘The provisions of section 713 of the Employee Re-
tirement Income Security Act of 1974 (as in effect as of 
the date of the enactment of this section) shall apply to 
group health plans as if included in this subchapter.’’. 
Subtitle B—Health Care Coverage 
Access Tax Incentives 
SEC. 511. CREDIT FOR HEALTH INSURANCE EXPENSES OF 
SMALL BUSINESSES. 
(a) IN GENERAL.—Subpart D of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of
208 
1986 (relating to business-related credits) is amended by 
adding at the end the following: 
‘‘SEC. 45J. SMALL BUSINESS HEALTH INSURANCE EX-
PENSES. 
‘‘(a) GENERAL RULE.—For purposes of section 38, 
in the case of a small employer, the health insurance credit 
determined under this section for the taxable year is an 
amount equal to the applicable percentage of the expenses 
paid by the taxpayer during the taxable year for health 
insurance coverage for such year provided under a new 
health plan for employees of such employer. 
‘‘(b) APPLICABLE PERCENTAGE.—For purposes of 
subsection (a), the applicable percentage is— 
‘‘(1) in the case of insurance purchased as a 
member of a qualified health benefit purchasing coa-
lition (as defined in section 9841), 30 percent, and 
‘‘(2) in the case of insurance not described in 
paragraph (1), 20 percent. 
‘‘(c) LIMITATIONS.— 
‘‘(1) PER
EMPLOYEE
DOLLAR
LIMITATION.— 
The amount of expenses taken into account under 
subsection (a) with respect to any employee for any 
taxable year shall not exceed— 
‘‘(A) $2,000 in the case of self-only cov-
erage, and
209 
‘‘(B) $5,000 in the case of family coverage. 
In the case of an employee who is covered by a new 
health plan of the employer for only a portion of 
such taxable year, the limitation under the preceding 
sentence shall be an amount which bears the same 
ratio to such limitation (determined without regard 
to this sentence) as such portion bears to the entire 
taxable year. 
‘‘(2) PERIOD OF COVERAGE.—Expenses may be 
taken into account under subsection (a) only with 
respect to coverage for the 4-year period beginning 
on the date the employer establishes a new health 
plan. 
‘‘(d) DEFINITIONS.—For purposes of this section— 
‘‘(1) HEALTH
INSURANCE
COVERAGE.—The 
term ‘health insurance coverage’ has the meaning 
given such term by section 9832(b)(1). 
‘‘(2) NEW HEALTH PLAN.— 
‘‘(A) IN GENERAL.—The term ‘new health 
plan’ means any arrangement of the employer 
which provides health insurance coverage to em-
ployees if— 
‘‘(i) such employer (and any prede-
cessor employer) did not establish or main-
tain such arrangement (or any similar ar-