ment has been in existence for at least 10 years, and 
such arrangement is licensed under the laws of one 
or more States to provide such benefits to its par-
ticipating employers, upon the filing with the appli-
cable authority (as defined in section 812(a)(5) of 
the Employee Retirement Income Security Act of 
1974 (as amended by this title)) by the arrangement 
of an application for certification of the arrangement 
under part 8 of subtitle B of title I of such Act— 
(A) such arrangement shall be deemed to 
be a group health plan for purposes of title I 
of such Act; 
(B) the requirements of sections 801(a) 
and 803(a) of the Employee Retirement Income 
Security Act of 1974 shall be deemed met with 
respect to such arrangement; 
(C) the requirements of section 803(b) of 
such Act shall be deemed met, if the arrange-
ment is operated by a board of directors 
which— 
(i) is elected by the participating em-
ployers, with each employer having one 
vote; and 
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(ii) has complete fiscal control over 
the arrangement and which is responsible 
for all operations of the arrangement; 
(D) the requirements of section 804(a) of 
such Act shall be deemed met with respect to 
such arrangement; and 
(E) the arrangement may be certified by 
any applicable authority with respect to its op-
erations in any State only if it operates in such 
State on the date of certification. 
The provisions of this subsection shall cease to apply 
with respect to any such arrangement at such time 
after the date of the enactment of this Act as the 
applicable requirements of this subsection are not 
met with respect to such arrangement. 
(2) DEFINITIONS.—For purposes of this sub-
section, the terms ‘‘group health plan’’, ‘‘medical 
care’’, and ‘‘participating employer’’ shall have the 
meanings provided in section 812 of the Employee 
Retirement Income Security Act of 1974, except 
that the reference in paragraph (7) of such section 
to an ‘‘association health plan’’ shall be deemed a 
reference to an arrangement referred to in this sub-
section. 
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TITLE II—EXTENSION OF 
INCREASED EXPENSING 
SEC. 201. EXTENSION OF INCREASED EXPENSING FOR 
SMALL BUSINESSES. 
Section 179 of the Internal Revenue Code of 1986 
(relating to election to expense certain depreciable busi-
ness assets) is amended by striking ‘‘2010’’ each place it 
appears and inserting ‘‘2011’’. 
TITLE III—PAPERWORK 
REQUIREMENTS 
SEC. 301. SUSPENSION OF FINES FOR FIRST-TIME PAPER-
WORK VIOLATIONS BY SMALL BUSINESS CON-
CERNS. 
Section 3506 of title 44, United States Code (com-
monly referred to as the ‘‘Paperwork Reduction Act’’), is 
amended by adding at the end the following: 
‘‘(j) SMALL BUSINESSES.— 
‘‘(1) SMALL BUSINESS CONCERN.—In this sub-
section, the term ‘small business concern’ means a 
business concern that meets the requirements of sec-
tion 3(a) of the Small Business Act (15 U.S.C. 
632(a)) and the regulations promulgated under that 
section. 
‘‘(2) IN GENERAL.—In the case of a first-time 
violation by a small business concern of a require-
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