‘‘(B) INCLUSION OF TIER I BENEFITS.— 
The Secretary shall establish procedures under 
which benefits paid to an eligible tier I bene-
ficiary who becomes an eligible tier II bene-
ficiary before the end of a 12-month benefit pe-
riod shall be included in the determination of 
the applicable annual benefit paid to the eligible 
tier II beneficiary. 
‘‘(C) RECOUPMENT OF UNPAID, ACCRUED 
BENEFITS.— 
‘‘(i) IN
GENERAL.—The Secretary 
shall recoup any accrued benefits in the 
event of— 
‘‘(I) the death of a beneficiary; or 
‘‘(II) the failure of a beneficiary 
to elect under paragraph (4)(B) to re-
ceive such benefits as a lump-sum 
payment before the end of the 12- 
month period in which such benefits 
accrued. 
‘‘(ii) PAYMENT INTO INDEPENDENCE 
FUND.—Any benefits recouped in accord-
ance with clause (i) shall be paid into the 
Independence Fund and used in accord-
ance with section 3105. 
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‘‘(6) REQUIREMENT TO RECERTIFY ELIGIBILITY 
FOR RECEIPT OF BENEFITS AND TO NOTIFY THE 
SECRETARY IF NOT EARNING WAGES OR INCOME.— 
The procedures established under paragraph (1)(A) 
shall provide for an eligible tier I beneficiary or an 
eligible tier II beneficiary to— 
‘‘(A) annually— 
‘‘(i) recertify by submission of medical 
evidence the beneficiary’s continued eligi-
bility for receipt of tier I or tier II benefits 
(as applicable); and 
‘‘(ii) submit records of expenditures 
attributable to the aggregate daily cash 
benefit received by the beneficiary during 
the preceding year; and 
‘‘(B) notify the Secretary if the beneficiary 
is not earning wages or deriving self-employ-
ment income and should not have to pay a 
monthly premium to maintain enrollment in the 
CLASS program in accordance with section 
3103(e)(2). 
‘‘(7) SUPPLEMENT, 
NOT
SUPPLANT
OTHER 
HEALTH CARE BENEFITS.—Subject to the Medicaid 
payment rules under paragraph (1)(C), benefits re-
ceived by an eligible tier I beneficiary or an eligible 
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tier II beneficiary shall supplement, but not sup-
plant, other health care benefits for which the bene-
ficiary is eligible under Medicaid or any other feder-
ally funded program that provides health care bene-
fits or assistance. 
‘‘(e) ADVOCACY SERVICES.—An agreement entered 
into under subsection (a)(2)(A)(ii) shall require the Pro-
tection and Advocacy System for the State to— 
‘‘(1) assign, as needed, an advocacy counselor 
to each eligible tier I beneficiary or eligible tier II 
beneficiary that is covered by such agreement and 
who provides an eligible tier I beneficiary or an eligi-
ble tier II beneficiary with— 
‘‘(A) information regarding how to access 
the appeals process established for the program; 
‘‘(B) assistance with respect to the annual 
recertification and notification required under 
subsection (d)(6); and 
‘‘(C) such other services as the Secretary, 
by regulation, shall require; and 
‘‘(2) ensure that the System and such coun-
selors comply with the requirements of subsection 
(i). 
‘‘(f) ADVICE
AND ASSISTANCE COUNSELING.—An 
agreement entered into under subsection (a)(2)(A)(iii) 
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shall require the entity to assign, as requested by an eligi-
ble tier I beneficiary or an eligible tier II beneficiary that 
is covered by such agreement, an advice and assistance 
counselor who provides an eligible tier I beneficiary or an 
eligible tier II beneficiary with information regarding— 
‘‘(1) accessing and coordinating long-term serv-
ices and supports in the most integrated setting; 
‘‘(2) possible eligibility for other benefits and 
services; 
‘‘(3) development of a service and support plan; 
‘‘(4) information about programs established 
under the Assistive Technology Act of 1998 and the 
services offered under such programs; and 
‘‘(5) such other services as the Secretary, by 
regulation, may require. 
‘‘(g) NO EFFECT ON ELIGIBILITY FOR OTHER BENE-
FITS.—Benefits paid to an eligible tier I beneficiary or an 
eligible tier II beneficiary under the CLASS program shall 
be disregarded for purposes of determining or continuing 
the beneficiary’s eligibility for receipt of benefits under 
any other Federal, State, or locally funded assistance pro-
gram, including benefits paid under titles II, XVI, XVIII, 
XIX, or XXI of the Social Security Act (42 U.S.C. 401 
et seq., 1381 et seq., 1395 et seq., 1396 et seq., 1397aa 
et seq.), under the laws administered by the Secretary of 
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Veterans Affairs, under low-income housing assistance 
programs, or under the food stamp program established 
under the Food Stamp Act of 1977 (7 U.S.C. 2011). 
‘‘(h) COST-OF-LIVING AND OTHER ADJUSTMENTS.— 
‘‘(1) IN GENERAL.—Beginning with 2011, the 
dollar amounts specified in subsections (b)(1) and 
(c)(1) shall be annually increased by the percentage 
increase in the consumer price index for all urban 
consumers (U.S. city average) over the previous 
year. 
‘‘(2) ADDITIONAL ADJUSTMENT.—With respect 
to any year for which the Secretary has determined 
under section 3103(b)(4)(C) that an adjustment to 
the monthly premium amounts is necessary to en-
sure program solvency, the Secretary shall decrease 
the increase in the dollar amounts specified in sub-
sections (b)(1) and (c)(1) that would otherwise be 
applicable under paragraph (1) for that year, by 
such amount as the Secretary determines is appro-
priate for that year (but shall ensure that there is 
an increase in such dollar amounts for that year). 
‘‘(i) RULE OF CONSTRUCTION.—Nothing in this title 
shall be construed as prohibiting tier I or tier II benefits 
paid under the CLASS program from being used to com-
pensate a family caregiver for providing community living 
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assistance services and supports to an eligible tier I bene-
ficiary or an eligible tier II beneficiary. 
‘‘(j) PROTECTION AGAINST CONFLICT
OF INTER-
ESTS.—The Secretary shall establish procedures to ensure 
that the Disability Determination Service and Protection 
and Advocacy System for a State, advocacy counselors for 
eligible tier I or eligible tier II beneficiaries, and any other 
entities that provide services to active enrollees and eligi-
ble tier I or eligible tier II beneficiaries under the CLASS 
program comply with the following: 
‘‘(1) If the entity provides counseling or plan-
ning services, such services are provided in a manner 
that fosters the best interests of the active enrollee 
or beneficiary. 
‘‘(2) The entity has established operating proce-
dures that are designed to avoid or minimize con-
flicts of interest between the entity and an active en-
rollee or beneficiary. 
‘‘(3) The entity provides information about all 
services and options available to the active enrollee 
or beneficiary, to the best of its knowledge, including 
services available through other entities or providers. 
‘‘(4) The entity assists the active enrollee or 
beneficiary to access desired services, regardless of 
the provider. 
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‘‘(5) The entity reports the number of active 
enrollees and beneficiaries provided with assistance 
by age, disability, and whether such enrollees and 
beneficiaries received services from the entity or an-
other entity. 
‘‘(6) If the entity provides counseling or plan-
ning services, the entity ensures that an active en-
rollee or beneficiary is informed of any financial in-
terest that the entity has in a service provider. 
‘‘(7) The entity provides an active enrollee or 
beneficiary with a list of available service providers 
that can meet the needs of the active enrollee or 
beneficiary. 
‘‘SEC. 3105. INDEPENDENCE FUND. 
‘‘(a) ESTABLISHMENT OF INDEPENDENCE FUND.— 
There is established in the Treasury of the United States 
a trust fund to be known as the ‘Independence Fund’. The 
Secretary shall serve as Managing Trustee of such Fund. 
The Fund shall consist of all amounts derived from pay-
ments into the Fund under sections 3103(d) and 
3104(d)(5)(C)(ii), and remaining after investment of such 
amounts under subsection (b), including additional 
amounts derived as income from such investments. The 
amounts held in the Fund are appropriated and shall re-
main available without fiscal year limitation— 
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‘‘(1) to be held for investment on behalf of indi-
viduals enrolled in the CLASS program; 
‘‘(2) to pay the administrative expenses related 
to the Fund and to investment under subsection (b); 
and 
‘‘(3) to pay tier I and tier II benefits under sec-
tion 3104. 
‘‘(b) INVESTMENT OF FUND BALANCE.—The Sec-
retary, through the Secretary of the Treasury, shall invest 
the Independence Fund in the same manner, and to the 
same extent, as the Federal Old-Age and Survivors Trust 
Fund and the Federal Disability Insurance Trust Fund 
may be invested under section 201(d) of the Social Secu-
rity Act (42 U.S.C. 401(d)). 
‘‘(c) OFF-BUDGET STATUS; LOCK-BOX PROTEC-
TION.— 
‘‘(1) EXCLUSION OF TRUST FUNDS FROM ALL 
BUDGETS.—Notwithstanding any other provision of 
law, the amounts derived from payments into the 
Fund and amounts paid from the Fund shall not be 
counted as new budget authority, outlays, receipts, 
or deficit or surplus for purposes of— 
‘‘(A) the budget of the United States Gov-
ernment, as submitted by the President; 
‘‘(B) the congressional budget; or 
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‘‘(C) the Balanced Budget and Emergency 
Deficit Control Act of 1985. 
‘‘(2) LOCK-BOX PROTECTION.— 
‘‘(A) IN GENERAL.—Notwithstanding any 
other provision of law, it shall not be in order 
in the Senate or the House of Representatives 
to consider any measure that would authorize 
the payment or use of amounts in the Fund for 
any purpose other than a purpose authorized 
under this title. 
‘‘(B) 60-VOTE WAIVER REQUIRED IN THE 
SENATE.— 
‘‘(i) IN GENERAL.—Subparagraph (A) 
may be waived or suspended in the Senate 
only by the affirmative vote of 3⁄5 of the 
Members, duly chosen and sworn. 
‘‘(ii) APPEALS.— 
‘‘(I) PROCEDURE.—Appeals in 
the Senate from the decisions of the 
Chair relating to clause (i) shall be 
limited to 1 hour, to be equally di-
vided between, and controlled by, the 
mover and the manager of the meas-
ure that would authorize the payment 
or use of amounts in the Fund for a 
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purpose other than a purpose author-
ized under this title. 
‘‘(II) 60-VOTES
REQUIRED.—An 
affirmative vote of 3⁄5 of the Members, 
duly chosen and sworn, shall be re-
quired in the Senate to sustain an ap-
peal of the ruling of the Chair on a 
point of order raised in relation to 
clause (i). 
‘‘(C) RULES OF THE SENATE AND HOUSE 
OF REPRESENTATIVES.—This section is enacted 
by Congress— 
‘‘(i) as an exercise of the rulemaking 
power of the Senate and House of Rep-
resentatives, respectively, and is deemed to 
be part of the rules of each House, respec-
tively, but applicable only with respect to 
the procedure to be followed in that House 
in the case of a measure described in sub-
paragraph (A), and it supersedes other 
rules only to the extent that it is incon-
sistent with such rules; and 
‘‘(ii) with full recognition of the con-
stitutional right of either House to change 
the rules (so far as they relate to the pro-
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cedure of that House) at any time, in the 
same manner, and to the same extent as in 
the case of any other rule of that House. 
‘‘(d) ADDITIONAL
APPROPRIATIONS
TO
ENSURE 
SOLVENCY DURING INITIAL BENEFIT YEARS.—In addi-
tion to the amounts appropriated to the Fund under sub-
section (a), out of any money in the Treasury of the 
United States not otherwise appropriated, there are ap-
propriated to the Fund, for each of fiscal years 2013 
through 2017, such sums as are necessary for each such 
fiscal year (and which, in the case of each of fiscal years 
2014 through 2017, shall be less than the amount appro-
priated for the preceding fiscal year) to ensure the sol-
vency of the Fund during the first 5 years in which tier 
I or tier II benefits are paid from the Fund. Amounts ap-
propriated under this subsection shall remain available 
without fiscal year limitation for the purposes specified in 
paragraphs (1), (2), and (3) of subsection (a). 
‘‘SEC. 3106. REGULATIONS; ANNUAL REPORT. 
‘‘(a) REGULATIONS.—The Secretary shall promulgate 
such regulations as are necessary to carry out the CLASS 
program in accordance with this title. Such regulations 
shall include provisions to prevent fraud and abuse under 
the program. 
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‘‘(b) ANNUAL REPORT.—Beginning with fiscal year 
2013, the Secretary shall submit an annual report to Con-
gress on the CLASS program. Each report shall include 
the following: 
‘‘(1) The total amount of enrollees in the pro-
gram. 
‘‘(2) The total number of eligible tier I bene-
ficiaries and eligible tier II beneficiaries during the 
fiscal year. 
‘‘(3) The total amount of tier I and tier II ben-
efits provided during the fiscal year. 
‘‘(4) A description of instances of fraud or 
abuse identified during the fiscal year. 
‘‘(5) Recommendations for such administrative 
or legislative action as the Secretary determines is 
necessary to improve the program or to prevent the 
occurrence of fraud or abuse. 
‘‘SEC. 3107. TAX TREATMENT OF PROGRAM. 
‘‘The CLASS program shall be treated for purposes 
of the Internal Revenue Code of 1986 in the same manner 
as a qualified long-term care insurance contract for quali-
fied long-term care services.’’. 
(2) CONFORMING
AMENDMENTS
TO
MED-
ICAID.—Section 1902(a) of the Social Security Act 
(42 U.S.C. 1396a(a)), as amended by section 
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5006(e)(2)(A) of division B of Public Law 111–5, is 
amended— 
(A) in paragraph (72), by striking ‘‘and’’ 
at the end; 
(B) in paragraph (73)(B), by striking the 
period and inserting ‘‘; and’’; and 
(C) by inserting after paragraph (73) the 
following: 
‘‘(74) provide that the State will comply with 
such regulations regarding the application of pri-
mary and secondary payor rules with respect to indi-
viduals who are eligible for medical assistance under 
this title and are eligible tier I beneficiaries or eligi-
ble tier II beneficiaries under the CLASS program 
established under title XXIX of the Public Health 
Service Act as the Secretary shall establish.’’. 
(b) ASSURANCE
OF ADEQUATE INFRASTRUCTURE 
FOR THE PROVISION OF PERSONAL CARE ATTENDANT 
WORKERS.—Section 1902(a) of the Social Security Act 
(42 U.S.C. 1396a(a)), as amended by subsection (a)(2), 
is amended— 
(1) in paragraph (73)(B), by striking ‘‘and’’ at 
the end; 
(2) in paragraph (74), by striking the period at 
the end and inserting ‘‘; and’’; and 
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(3) by inserting after paragraph (74), the fol-
lowing: 
‘‘(75) provide that, not later than 2 years after 
the date of enactment of the Community Living As-
sistance Services and Supports Act, each State 
shall— 
‘‘(A) assess the extent to which entities 
such as providers of home care, home health 
services, home and community service providers, 
public authorities created to provide personal 
care services to individuals eligible for medical 
assistance under the State plan, and nonprofit 
organizations, are serving or have the capacity 
to serve as fiscal agents for, employers of, and 
providers of employment-related benefits for, 
personal care attendant workers who provide 
personal care services to individuals receiving 
benefits under the CLASS program established 
under title XXIX of the Public Health Service 
Act, including in rural and underserved areas; 
‘‘(B) designate or create such entities to 
serve as fiscal agents for, employers of, and 
providers of employment-related benefits for, 
such workers to ensure an adequate supply of 
the workers for individuals receiving benefits 
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under the CLASS program, including in rural 
and underserved areas; and 
‘‘(C) ensure that the designation or cre-
ation of such entities will not negatively alter or 
impede existing programs, models, methods, or 
administration of service delivery that provide 
for consumer controlled or self-directed home 
and community services and further ensure that 
such entities will not impede the ability of indi-
viduals to direct and control their home and 
community services, including the ability to se-
lect, manage, dismiss, co-employ, or employ 
such workers or inhibit such individuals from 
relying on family members for the provision of 
personal care services.’’. 
(c) PERSONAL CARE ATTENDANTS WORKFORCE AD-
VISORY PANEL.— 
(1) ESTABLISHMENT.—Not later than 90 days 
after the date of enactment of this Act, the Sec-
retary of Health and Human Services shall establish 
a Personal Care Attendants Workforce Advisory 
Panel for the purpose of examining and advising the 
Secretary and Congress on workforce issues related 
to personal care attendant workers, including with 
respect to the adequacy of the number of such work-
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ers, the salaries, wages, and benefits of such work-
ers, and access to the services provided by such 
workers. 
(2) MEMBERSHIP.—In appointing members to 
the Personal Care Attendants Workforce Advisory 
Panel, the Secretary shall ensure that such members 
include the following: 
(A) Individuals with disabilities of all ages. 
(B) Senior individuals. 
(C) Representatives of individuals with dis-
abilities. 
(D) Representatives of senior individuals. 
(E) Representatives of workforce and labor 
organizations. 
(F) Representatives of home and commu-
nity-based service providers. 
(G) Representatives of assisted living pro-
viders. 
TITLE II—AMENDMENTS TO THE 
INTERNAL 
REVENUE 
CODE 
OF 1986 
SEC. 201. ABOVE-THE-LINE DEDUCTION FOR PREMIUM 
COSTS. 
(a) IN GENERAL.—Section 62(a) of the Internal Rev-
enue Code of 1986 (defining adjusted gross income) is 
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amended by inserting after paragraph (21) the following 
new paragraph: 
‘‘(22) CLASS PROGRAM PREMIUMS.—The deduc-
tion allowed by section 213 (determined without re-
gard to any adjusted gross income limitation) which 
consists of amounts paid by the taxpayer for enroll-
ment in the CLASS program (as defined in section 
36B(d)) for eligible enrollment months (as defined 
in section 36(b)) beginning in the taxable year.’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2009. 
SEC. 202. CREDIT FOR PREMIUM COSTS OF CLASS ENROLL-
EES WITH LOW-INCOME. 
(a) IN GENERAL.—Subpart C of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 (relating to refundable credits) is amended by insert-
ing after section 36A the following new section: 
‘‘SEC. 36B. PREMIUM COSTS OF CLASS ENROLLEES WITH 
LOW-INCOME. 
‘‘(a) IN GENERAL.—In the case of a CLASS enrollee 
with low-income, there shall be allowed as a credit against 
the tax imposed by subtitle A an amount equal to 50 per-
cent of the amount paid by the taxpayer for enrollment 
of the taxpayer and the taxpayer’s spouse in the CLASS 
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program for eligible enrollment months beginning in the 
taxable year. 
‘‘(b) ELIGIBLE ENROLLMENT MONTH.—For pur-
poses of this section— 
‘‘(1) IN GENERAL.—The term ‘eligible enroll-
ment month’ means any month if, as of the first day 
of such month, the taxpayer is a CLASS enrollee 
with low-income enrolled in the CLASS program, the 
premium for which is paid by the taxpayer. 
‘‘(2) JOINT RETURNS.—In the case of a joint 
return, the requirements of paragraph (1) shall be 
treated as met with respect to any month if at least 
1 spouse satisfies such requirements. 
‘‘(c) CLASS ENROLLEE WITH LOW-INCOME.—For 
purposes of this section, the term ‘CLASS enrollee with 
low-income’ means an individual— 
‘‘(1) who is an active enrollee in the CLASS 
program (as defined in section 3101(1) of the Public 
Health Service Act); and 
‘‘(2) whose gross income does not exceed 250 
percent of the poverty line. 
‘‘(d) CLASS PROGRAM.—For purposes of this sec-
tion, the term ‘CLASS program’ means the program for 
community living assistance services and supports estab-
lished under title XXIX of the Public Health Service Act. 
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‘‘(e) SPECIAL RULES.— 
‘‘(1) COORDINATION
WITH
OTHER
DEDUC-
TIONS.—Amounts taken into account under sub-
section (a) shall not be taken into account in deter-
mining 
any 
deduction 
allowed 
under 
section 
62(a)(22), 162(l), or 213. 
‘‘(2) MSA DISTRIBUTIONS.—Amounts distrib-
uted from an Archer MSA (as defined in section 
220(d)) shall not be taken into account under sub-
section (a). 
‘‘(3) DENIAL OF CREDIT TO DEPENDENTS.—No 
credit shall be allowed under this section to any indi-
vidual with respect to whom a deduction under sec-
tion 151 is allowable to another taxpayer for a tax-
able year beginning in the calendar year in which 
such individual’s taxable year begins. 
‘‘(4) BOTH SPOUSES ELIGIBLE INDIVIDUALS.— 
For purposes of subsection (a), the amount paid for 
enrollment of the taxpayer’s spouse shall be dis-
regarded if— 
‘‘(A) the taxpayer is married at the close 
of the taxable year, 
‘‘(B) the taxpayer and the taxpayer’s 
spouse are both CLASS enrollee with low-in-
come during the taxable year, and 
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‘‘(C) the taxpayer files a separate return 
for the taxable year. 
‘‘(5) MARITAL STATUS; CERTAIN MARRIED IN-
DIVIDUALS
LIVING
APART.—Rules similar to the 
rules of paragraph (3) and (4) of section 21(e) shall 
apply for purposes of this section. 
‘‘(f) REGULATIONS.—The Secretary may prescribe 
such regulations and guidance as may be necessary or ap-
propriate to carry out this section.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Paragraph (2) of section 1324(b) of title 
31, United States Code, is amended by striking 
‘‘section 35’’ and all that follows through ‘‘53(e)’’ 
and inserting ‘‘section 35, 36, 36A, 36B, 53(e), or 
6428’’. 
(2) Section 6211(b)(4)(A) is amended by insert-
ing ‘‘36B,’’ after ‘‘36A,’’. 
(3) The table of sections for subpart C of part 
IV of chapter 1 of the Internal Revenue Code of 
1986 is amended by inserting after the item relating 
to section 36A the following new item: 
‘‘Sec. 36B. Premiums costs of CLASS enrollees with low-income.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2009. 
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SEC. 203. CREDIT FOR COSTS OF EMPLOYERS WHO ELECT 
TO AUTOMATICALLY ENROLL EMPLOYEES 
AND WITHHOLD CLASS PREMIUMS FROM 
WAGES. 
(a) IN GENERAL.—Subpart D of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 (relating to business credits) is amended by inserting 
after section 45Q the following: 
‘‘SEC. 45R. CREDIT FOR COSTS OF AUTOMATICALLY EN-
ROLLING EMPLOYEES AND WITHHOLDING 
CLASS PREMIUMS FROM WAGES. 
‘‘(a) GENERAL RULE.—For purposes of section 38, 
the CLASS automatic enrollment and premium with-
holding credit determined under this section for the tax-
able year is an amount equal to 25 percent of the total 
amount paid or incurred by the taxpayer during the tax-
able year to— 
‘‘(1) automatically enroll employees in the 
CLASS program established under title XXIX of the 
Public Health Service Act, and 
‘‘(2) withhold monthly CLASS premiums on be-
half of an employee who is enrolled in that program. 
‘‘(b) DENIAL OF DOUBLE BENEFIT.—No deduction 
shall be allowed under this chapter for any amount taken 
into account in determining the credit under this section. 
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‘‘(c) ELECTION NOT TO CLAIM CREDIT.—This sec-
tion shall not apply to a taxpayer for any taxable year 
if such taxpayer elects to have this section not apply for 
such taxable year.’’. 
(b) CREDIT MADE PART OF GENERAL BUSINESS 
CREDIT.—Subsection (b) of section 38 of the Internal 
Revenue Code of 1986 (relating to general business credit) 
is amended by striking ‘‘plus’’ at the end of paragraph 
(34), by striking the period at the end of paragraph (35) 
and inserting ‘‘, plus’’, and by inserting after paragraph 
(35) the following new paragraph: 
‘‘(36) the CLASS automatic enrollment and 
premium withholding credit determined under sec-
tion 45R(a).’’. 
(c) CLERICAL AMENDMENT.—The table of sections 
for subpart D of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 is amended by in-
serting after the item relating to section 45Q the following 
new item: 
‘‘Sec. 45R. Credit for costs of automatically enrolling employees and with-
holding CLASS premiums from wages.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to expenses paid or incurred after 
December 31, 2009, in taxable years ending after such 
date. 
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SEC. 204. LONG-TERM CARE INSURANCE INCLUDIBLE IN 
CAFETERIA PLANS. 
(a) IN GENERAL.—Section 125(f) of the Internal 
Revenue Code of 1986 is amended by striking the last sen-
tence. 
(b) EFFECTIVE DATE.—The amendment made by 
subsection (a) shall apply to taxable years beginning after 
December 31, 2009. 
TITLE III—EFFECTIVE DATE 
SEC. 301. EFFECTIVE DATE. 
Except as provided in sections 201(b), 202(c), 
203(d), and 204(b), this Act and the amendments made 
by this Act take effect on January 1, 2010. 
Æ 
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