162 
(c) INCORPORATION OF PROVISIONS.—The provisions 
of subsections (b) through (i) of section 1817 of the Social 
Security Act shall apply to the Trust Fund under this Act 
in the same manner as they applied to the Federal Hos-
pital Insurance Trust Fund under part A of title XVIII 
of such Act, except that the American Health Security 
Standards Board shall constitute the Board of Trustees 
of the Trust Fund. 
(d) TRANSFER OF FUNDS.—Any amounts remaining 
in the Federal Hospital Insurance Trust Fund or the Fed-
eral Supplementary Medical Insurance Trust Fund after 
the settlement of claims for payments under title XVIII 
have been completed, shall be transferred into the Amer-
ican Health Security Trust Fund. 
Subtitle B—Taxes Based on Income 
and Wages 
SEC. 811. PAYROLL TAX ON EMPLOYERS. 
(a) IN GENERAL.—Section 3111 (relating to tax on 
employers) is amended by redesignating subsection (c) as 
subsection (d) and inserting after subsection (b) the fol-
lowing new subsection: 
‘‘(c) HEALTH CARE.—In addition to other taxes, 
there is hereby imposed on every employer an excise tax, 
with respect to having individuals in his employ, equal to 
8.7 percent of the wages (as defined in section 3121(a)) 
VerDate Nov 24 2008 
22:51 Feb 26, 2009
Jkt 079200
PO 00000
Frm 00162
Fmt 6652
Sfmt 6201
E:\BILLS\H1200.IH
H1200
mstockstill on PROD1PC66 with BILLS
163 
paid by him with respect to employment (as defined in 
section 3121(b)).’’. 
(b) SELF-EMPLOYMENT INCOME.—Section 1401 (re-
lating to rate of tax on self-employment income) is amend-
ed by redesignating subsection (c) as subsection (d) and 
inserting after subsection (b) the following new subsection: 
‘‘(c) HEALTH CARE.—In addition to other taxes, 
there shall be imposed for each taxable year, on the self- 
employment income of every individual, a tax equal to 8.7 
percent of the amount of the self-employment income for 
such taxable year.’’. 
(c) COMPARABLE
TAXES
FOR
RAILROAD
SERV-
ICES.— 
(1) TAX
ON
EMPLOYERS.—Section 3221 is 
amended by redesignating subsection (c) as sub-
sections (d) and inserting after subsection (b) the 
following new subsection: 
‘‘(c) HEALTH CARE.—In addition to other taxes, 
there is hereby imposed on every employer an excise tax, 
with respect to having individuals in his employ, equal to 
8.7 percent of the compensation paid by such employer 
for services rendered to such employer.’’. 
(2) TAX ON EMPLOYEE REPRESENTATIVES.— 
Section 3211 (relating to tax on employee represent-
atives) is amended by redesignating subsection (c) as 
VerDate Nov 24 2008 
22:51 Feb 26, 2009
Jkt 079200
PO 00000
Frm 00163
Fmt 6652
Sfmt 6201
E:\BILLS\H1200.IH
H1200
mstockstill on PROD1PC66 with BILLS
164 
subsection (d) and inserting after subsection (b) the 
following new paragraph: 
‘‘(c) HEALTH CARE.—In addition to other taxes, 
there is hereby imposed on the income of each employee 
representative a tax equal to 8.7 percent of the compensa-
tion received during the calendar year by such employee 
representative for services rendered by such employee rep-
resentative.’’. 
(3) NO APPLICABLE BASE.—Subparagraph (A) 
of section 3231(e)(2) is amended by adding at the 
end thereof the following new clause: 
‘‘(iv) HEALTH CARE TAXES.—Clause 
(i) shall not apply to the taxes imposed by 
sections 3221(c) and 3211(c).’’. 
(4) TECHNICAL AMENDMENT.— 
(A) Subsection (d) of section 3211, as re-
designated by paragraph (2), is amended by 
striking ‘‘and (b)’’ and inserting ‘‘, (b), and 
(c)’’. 
(B) Subsection (d) of section 3221, as re-
designated by paragraph (1), is amended by 
striking ‘‘and (b)’’ and inserting ‘‘, (b), and 
(c)’’. 
VerDate Nov 24 2008 
22:51 Feb 26, 2009
Jkt 079200
PO 00000
Frm 00164
Fmt 6652
Sfmt 6201
E:\BILLS\H1200.IH
H1200
mstockstill on PROD1PC66 with BILLS