to services for mental health conditions, as defined 
under the terms of the plan and in accordance with 
applicable Federal and State law. 
‘‘(5) SUBSTANCE USE DISORDER BENEFITS.— 
The term ‘substance use disorder benefits’ means 
benefits with respect to services for substance use 
disorders, as defined under the terms of the plan 
and in accordance with applicable Federal and State 
law.’’; 
(5) by striking subsection (f); 
(6) by striking ‘‘mental health benefits’’ and in-
serting ‘‘mental health and substance use disorder 
benefits’’ each place it appears in subsections 
(a)(1)(B)(i), (a)(1)(C), (a)(2)(B)(i), and (a)(2)(C); 
and 
(7) by striking ‘‘mental health benefits’’ and in-
serting ‘‘mental health or substance use disorder 
benefits’’ each place it appears (other than in any 
provision amended by the previous paragraph). 
(d) REGULATIONS.—Not later than 1 year after the 
date of enactment of this Act, the Secretaries of Labor, 
Health and Human Services, and the Treasury shall issue 
regulations to carry out the amendments made by sub-
sections (a), (b), and (c), respectively. 
(e) EFFECTIVE DATE.—
(1) IN GENERAL.—The amendments made by 
this section shall apply with respect to group health 
plans for plan years beginning after the date that is 
1 year after the date of enactment of this Act, re-
gardless of whether regulations have been issued to 
carry out such amendments by such effective date, 
except that the amendments made by subsections 
(a)(5), (b)(5), and (c)(5), relating to striking of cer-
tain sunset provisions, shall take effect on January 
1, 2009. 
(2) SPECIAL
RULE
FOR
COLLECTIVE
BAR-
GAINING
AGREEMENTS.—In the case of a group 
health plan maintained pursuant to one or more col-
lective bargaining agreements between employee rep-
resentatives and one or more employers ratified be-
fore the date of the enactment of this Act, the 
amendments made by this section shall not apply to 
plan years beginning before the later of— 
(A) the date on which the last of the col-
lective bargaining agreements relating to the 
plan terminates (determined without regard to 
any extension thereof agreed to after the date 
of the enactment of this Act), or 
(B) January 1, 2009.
For purposes of subparagraph (A), any plan amend-
ment made pursuant to a collective bargaining 
agreement relating to the plan which amends the 
plan solely to conform to any requirement added by 
this section shall not be treated as a termination of 
such collective bargaining agreement. 
(f) ASSURING COORDINATION.—The Secretary of 
Health and Human Services, the Secretary of Labor, and 
the Secretary of the Treasury may ensure, through the 
execution or revision of an interagency memorandum of 
understanding among such Secretaries, that— 
(1) regulations, rulings, and interpretations 
issued by such Secretaries relating to the same mat-
ter over which two or more such Secretaries have re-
sponsibility under this section (and the amendments 
made by this section) are administered so as to have 
the same effect at all times; and 
(2) coordination of policies relating to enforcing 
the same requirements through such Secretaries in 
order to have a coordinated enforcement strategy 
that avoids duplication of enforcement efforts and 
assigns priorities in enforcement. 
(g) CONFORMING CLERICAL AMENDMENTS.— 
(1) ERISA HEADING.—
(A) IN GENERAL.—The heading of section 
712 of the Employee Retirement Income Secu-
rity Act of 1974 is amended to read as follows: 
‘‘SEC. 712. PARITY IN MENTAL HEALTH AND SUBSTANCE 
USE DISORDER BENEFITS.’’. 
(B) CLERICAL AMENDMENT.—The table of 
contents in section 1 of such Act is amended by 
striking the item relating to section 712 and in-
serting the following new item: 
‘‘Sec. 712. Parity in mental health and substance use disorder benefits.’’. 
(2) PHSA HEADING.—The heading of section 
2705 of the Public Health Service Act is amended 
to read as follows: 
‘‘SEC. 2705. PARITY IN MENTAL HEALTH AND SUBSTANCE 
USE DISORDER BENEFITS.’’. 
(3) IRC HEADING.— 
(A) IN GENERAL.—The heading of section 
9812 of the Internal Revenue Code of 1986 is 
amended to read as follows: 
‘‘SEC. 9812. PARITY IN MENTAL HEALTH AND SUBSTANCE 
USE DISORDER BENEFITS.’’. 
(B) CLERICAL AMENDMENT.—The table of 
sections for subchapter B of chapter 100 of 
such Code is amended by striking the item re-
lating to section 9812 and inserting the fol-
lowing new item: 
‘‘Sec. 9812. Parity in mental health and substance use disorder benefits.’’. 
(h) GAO STUDY ON COVERAGE AND EXCLUSION OF 
MENTAL HEALTH AND SUBSTANCE USE DISORDER DIAG-
NOSES.— 
(1) IN GENERAL.—The Comptroller General of 
the United States shall conduct a study that ana-
lyzes the specific rates, patterns, and trends in cov-
erage and exclusion of specific mental health and 
substance use disorder diagnoses by health plans 
and health insurance. The study shall include an 
analysis of— 
(A) specific coverage rates for all mental 
health conditions and substance use disorders; 
(B) which diagnoses are most commonly 
covered or excluded; 
(C) whether implementation of this Act 
has affected trends in coverage or exclusion of 
such diagnoses; and 
(D) the impact of covering or excluding 
specific diagnoses on participants’ and enroll-
ees’ health, their health care coverage, and the 
costs of delivering health care. 
(2) REPORTS.—Not later than 3 years after the 
date of the enactment of this Act, and 2 years after
the date of submission the first report under this 
paragraph, the Comptroller General shall submit to 
Congress a report on the results of the study con-
ducted under paragraph (1). 
SEC. 3. DELAY IN APPLICATION OF WORLDWIDE ALLOCA-
TION OF INTEREST. 
(a) IN GENERAL.—Paragraphs (5)(D) and (6) of sec-
tion 864(f) of the Internal Revenue Code of 1986 are each 
amended by striking ‘‘December 31, 2010’’ and inserting 
‘‘December 31, 2012’’. 
(b) TRANSITION.—Paragraph (7) of section 864(f) of 
such Code is amended by striking ‘‘30 percent’’ and in-
serting ‘‘85 percent’’. 
Passed the House of Representatives September 23, 
2008. 
Attest: 
Clerk.
110TH CONGRESS 
2D SESSION 
H. R. 6983 
AN ACT 
To amend section 712 of the Employee Retirement 
Income Security Act of 1974, section 2705 of the 
Public Health Service Act, and section 9812 of 
the Internal Revenue Code of 1986 to require eq-
uity in the provision of mental health and sub-
stance-related disorder benefits under group 
health plans, and for other purposes.