braska governor. The final environmental impact state-
ment issued by the Secretary of State on August 26, 2011, 
coupled with the Final Evaluation Report described in the 
previous sentence, shall be considered to satisfy all re-
quirements of the National Environmental Policy Act of 
1969 (42 U.S.C. 4321 et seq.) and of the National His-
toric Preservation Act (16 U.S.C. 470 et seq.). 
SEC. 7. REPEAL OF 30-HOUR THRESHOLD FOR CLASSIFICA-
TION AS FULL-TIME EMPLOYEE FOR PUR-
POSES OF THE EMPLOYER MANDATE IN THE 
PATIENT 
PROTECTION 
AND 
AFFORDABLE 
CARE ACT AND REPLACEMENT WITH 40 
HOURS. 
(a) FULL-TIME EQUIVALENTS.—Paragraph (2) of 
section 4980H(c) of the Internal Revenue Code of 1986 
is amended— 
(1) by repealing subparagraph (E), and 
(2) by inserting after subparagraph (D) the fol-
lowing new subparagraph: 
‘‘(E) FULL-TIME EQUIVALENTS TREATED 
AS
FULL-TIME
EMPLOYEES.—Solely for pur-
poses of determining whether an employer is an 
applicable large employer under this paragraph, 
an employer shall, in addition to the number of 
full-time employees for any month otherwise de-
VerDate Mar 15 2010 
07:16 Jan 16, 2014
Jkt 039200
PO 00000
Frm 00007
Fmt 6652
Sfmt 6201
E:\BILLS\H3885.IH
H3885
tkelley on DSK3SPTVN1PROD with BILLS
termined, include for such month a number of 
full-time employees determined by dividing the 
aggregate number of hours of service of employ-
ees who are not full-time employees for the 
month by 174.’’. 
(b) FULL-TIME EMPLOYEES.—Paragraph (4) of sec-
tion 4980H(c) of the Internal Revenue Code of 1986 is 
amended— 
(1) by repealing subparagraph (A), and 
(2) by inserting before subparagraph (B) the 
following new subparagraph: 
‘‘(A) IN
GENERAL.—The term ‘full-time 
employee’ means, with respect to any month, an 
employee who is employed on average at least 
40 hours of service per week.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall take effect as if included in the amend-
ments made by section 1513 of the Patient Protection and 
Affordable Care Act. 
VerDate Mar 15 2010 
07:16 Jan 16, 2014
Jkt 039200
PO 00000
Frm 00008
Fmt 6652
Sfmt 6201
E:\BILLS\H3885.IH
H3885
tkelley on DSK3SPTVN1PROD with BILLS
SEC. 8. DISQUALIFICATION ON RECEIPT OF DISABILITY IN-
SURANCE BENEFITS IN A MONTH FOR WHICH 
UNEMPLOYMENT 
COMPENSATION 
IS 
RE-
CEIVED. 
(a) IN GENERAL.—Section 223(d)(4) of the Social 
Security Act (42 U.S.C. 423(d)(4)) is amended by adding 
at the end the following: 
‘‘(C)(i) If for any month an individual is entitled to 
unemployment compensation, such individual shall be 
deemed to have engaged in substantial gainful activity for 
such month. 
‘‘(ii) For purposes of clause (i), the term ‘unemploy-
ment compensation’ means— 
‘‘(I) ‘regular compensation’, ‘extended com-
pensation’, and ‘additional compensation’ (as such 
terms are defined by section 205 of the Federal- 
State Extended Unemployment Compensation Act 
(26 U.S.C. 3304 note)); and 
‘‘(II) trade adjustment assistance under title II 
of the Trade Act of 1974 (19 U.S.C. 2251 et 
seq.).’’. 
(b) TRIAL WORK PERIOD.—Section 222(c) of the So-
cial Security Act (42 U.S.C. 422(c)) is amended by adding 
at the end the following: 
‘‘(6)(A) For purposes of this subsection, an individual 
shall be deemed to have rendered services in a month if 
VerDate Mar 15 2010 
07:16 Jan 16, 2014
Jkt 039200
PO 00000
Frm 00009
Fmt 6652
Sfmt 6201
E:\BILLS\H3885.IH
H3885
tkelley on DSK3SPTVN1PROD with BILLS
the individual is entitled to unemployment compensation 
for such month. 
‘‘(B) For purposes of subparagraph (A), the term 
‘unemployment compensation’ means— 
‘‘(i) ‘regular compensation’, ‘extended com-
pensation’, and ‘additional compensation’ (as such 
terms are defined by section 205 of the Federal- 
State Extended Unemployment Compensation Act 
(26 U.S.C. 3304 note)); and 
‘‘(ii) trade adjustment assistance under title II 
of the Trade Act of 1974 (19 U.S.C. 2251 et 
seq.).’’. 
(c) DATA MATCHING.—The Commissioner of Social 
Security shall implement the amendments made by this 
section using appropriate electronic data. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply with respect to months beginning 
after the date of the enactment of this Act. 
SEC. 9. SOCIAL SECURITY NUMBER REQUIRED TO CLAIM 
THE REFUNDABLE PORTION OF THE CHILD 
TAX CREDIT. 
(a) IN GENERAL.—Subsection (d) of section 24 of the 
Internal Revenue Code of 1986 is amended by adding at 
the end the following: 
VerDate Mar 15 2010 
07:16 Jan 16, 2014
Jkt 039200
PO 00000
Frm 00010
Fmt 6652
Sfmt 6201
E:\BILLS\H3885.IH
H3885
tkelley on DSK3SPTVN1PROD with BILLS
‘‘(5) IDENTIFICATION REQUIREMENT WITH RE-
SPECT TO TAXPAYER.— 
‘‘(A) IN
GENERAL.—Paragraph (1) shall 
not apply to any taxpayer for any taxable year 
unless the taxpayer includes the taxpayer’s So-
cial Security number on the return of tax for 
such taxable year. 
‘‘(B) JOINT RETURNS.—In the case of a 
joint return, the requirement of subparagraph 
(A) shall be treated as met if the Social Secu-
rity number of either spouse is included on such 
return.’’. 
(b) OMISSION TREATED
AS MATHEMATICAL
OR 
CLERICAL
ERROR.—Subparagraph 
(I) 
of 
section 
6213(g)(2) of the Internal Revenue Code of 1986 is 
amended to read as follows: 
‘‘(I) an omission of a correct Social Secu-
rity number required under section 24(d)(5) 
(relating to refundable portion of child tax cred-
it), or a correct TIN under section 24(e) (relat-
ing to child tax credit), to be included on a re-
turn,’’. 
(c) CONFORMING AMENDMENT.—Subsection (e) of 
section 24 of the Internal Revenue Code of 1986 is amend-
VerDate Mar 15 2010 
07:16 Jan 16, 2014
Jkt 039200
PO 00000
Frm 00011
Fmt 6652
Sfmt 6201
E:\BILLS\H3885.IH
H3885
tkelley on DSK3SPTVN1PROD with BILLS
ed by inserting ‘‘With Respect to Qualifying Children’’ 
after ‘‘Identification Requirement’’ in the heading thereof. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
Æ 
VerDate Mar 15 2010 
07:16 Jan 16, 2014
Jkt 039200
PO 00000
Frm 00012
Fmt 6652
Sfmt 6301
E:\BILLS\H3885.IH
H3885
tkelley on DSK3SPTVN1PROD with BILLS