H. R. 5771—54 
guidance required under section 529A(g) of the Internal Rev-
enue Code of 1986, as added by subsection (a), not later than 
6 months after the date of the enactment of this Act. 
SEC. 103. TREATMENT OF ABLE ACCOUNTS UNDER CERTAIN FEDERAL 
PROGRAMS. 
(a) ACCOUNT FUNDS DISREGARDED FOR PURPOSES OF CERTAIN 
OTHER MEANS-TESTED FEDERAL PROGRAMS.—Notwithstanding any 
other provision of Federal law that requires consideration of 1 
or more financial circumstances of an individual, for the purpose 
of determining eligibility to receive, or the amount of, any assistance 
or benefit authorized by such provision to be provided to or for 
the benefit of such individual, any amount (including earnings 
thereon) in the ABLE account (within the meaning of section 529A 
of the Internal Revenue Code of 1986) of such individual, any 
contributions to the ABLE account of the individual, and any dis-
tribution for qualified disability expenses (as defined in subsection 
(e)(5) of such section) shall be disregarded for such purpose with 
respect to any period during which such individual maintains, 
makes contributions to, or receives distributions from such ABLE 
account, except that, in the case of the supplemental security income 
program under title XVI of the Social Security Act— 
(1) a distribution for housing expenses (within the meaning 
of such subsection) shall not be so disregarded, and 
(2) in the case of such program, any amount (including 
such earnings) in such ABLE account shall be considered a 
resource of the designated beneficiary to the extent that such 
amount exceeds $100,000. 
(b) SUSPENSION OF SSI BENEFITS DURING PERIODS OF EXCES-
SIVE ACCOUNT FUNDS.— 
(1) IN GENERAL.—The benefits of an individual under the 
supplemental security income program under title XVI of the 
Social Security Act shall not be terminated, but shall be sus-
pended, by reason of excess resources of the individual attrib-
utable to an amount in the ABLE account (within the meaning 
of section 529A of the Internal Revenue Code of 1986) of the 
individual not disregarded under subsection (a) of this section. 
(2) NO IMPACT ON MEDICAID ELIGIBILITY.—An individual 
who would be receiving payment of such supplemental security 
income benefits but for the application of paragraph (1) shall 
be treated for purposes of title XIX of the Social Security 
Act as if the individual continued to be receiving payment 
of such benefits. 
(c) EFFECTIVE DATE.—This section shall take effect on the date 
of the enactment of this Act. 
SEC. 104. TREATMENT OF ABLE ACCOUNTS IN BANKRUPTCY. 
(a) EXCLUSION FROM PROPERTY OF THE ESTATE.—Section 541(b) 
of the title 11, United States Code, is amended— 
(1) in paragraph (8), by striking ‘‘or’’ at the end; 
(2) in paragraph (9), by striking the period at the end 
and inserting a semicolon and ‘‘or’’; and 
(3) by inserting after paragraph (9) the following: 
‘‘(10) funds placed in an account of a qualified ABLE pro-
gram (as defined in section 529A(b) of the Internal Revenue 
Code of 1986) not later than 365 days before the date of the 
filing of the petition in a case under this title, but—
H. R. 5771—55 
‘‘(A) only if the designated beneficiary of such account 
was a child, stepchild, grandchild, or stepgrandchild of 
the debtor for the taxable year for which funds were placed 
in such account; 
‘‘(B) only to the extent that such funds— 
‘‘(i) are not pledged or promised to any entity in 
connection with any extension of credit; and 
‘‘(ii) are not excess contributions (as described in 
section 4973(h) of the Internal Revenue Code of 1986); 
and 
‘‘(C) in the case of funds placed in all such accounts 
having the same designated beneficiary not earlier than 
720 days nor later than 365 days before such date, only 
so much of such funds as does not exceed $6,225.’’. 
(b) DEBTOR’S MONTHLY EXPENSES.—Section 707(b)(2)(A)(ii)(II) 
of title 11, United States Code, is amended by adding at the end 
‘‘Such monthly expenses may include, if applicable, contributions 
to an account of a qualified ABLE program to the extent such 
contributions are not excess contributions (as described in section 
4973(h) of the Internal Revenue Code of 1986) and if the designated 
beneficiary of such account is a child, stepchild, grandchild, or 
stepgrandchild of the debtor.’’. 
(c) RECORD OF DEBTOR’S INTEREST.—Section 521(c) of title 11, 
United States Code, is amended by inserting ‘‘, an interest in 
an account in a qualified ABLE program (as defined in section 
529A(b) of such Code,’’ after ‘‘Internal Revenue Code of 1986)’’. 
(d) EFFECTIVE DATE.—The amendments made by this section 
shall apply with respect to cases commenced under title 11, United 
States Code, on or after the date of the enactment of this Act. 
SEC. 105. INVESTMENT DIRECTION RULE FOR 529 PLANS. 
(a) AMENDMENTS RELATING TO INVESTMENT DIRECTION RULE 
FOR 529 PLANS.— 
(1) Paragraph (4) of section 529(b) is amended by striking 
‘‘may not directly or indirectly’’ and all that follows and 
inserting ‘‘may, directly or indirectly, direct the investment 
of any contributions to the program (or any earnings thereon) 
no more than 2 times in any calendar year.’’. 
(2) The heading of paragraph (4) of section 529(b) is 
amended by striking ‘‘NO’’ and inserting ‘‘LIMITED’’. 
(b) EFFECTIVE DATE.—The amendments made by this section 
shall apply to taxable years beginning after December 31, 2014. 
TITLE II—OFFSETS 
SEC. 201. CORRECTION TO WORKERS COMPENSATION OFFSET AGE. 
(a) RETIREMENT AGE.—Section 224(a) of the Social Security 
Act (42 U.S.C. 424a(a)) is amended, in the matter preceding para-
graph (1), by striking ‘‘the age of 65’’ and inserting ‘‘retirement 
age (as defined in section 216(l)(1))’’. 
(b) EFFECTIVE DATE.—The amendment made by subsection (a) 
shall apply with respect to any individual who attains 65 years 
of age on or after the date that is 12 months after the date 
of the enactment of this Act.
H. R. 5771—56 
SEC. 202. ACCELERATED APPLICATION OF RELATIVE VALUE TARGETS 
FOR MISVALUED SERVICES IN THE MEDICARE PHYSICIAN 
FEE SCHEDULE. 
Section 1848(c) of the Social Security Act (42 U.S.C. 1395w– 
4(c)) is amended— 
(1) in subclause (VIII) of paragraph (2)(B)(v), as added 
by section 220(d)(2) of the Protecting Access to Medicare Act 
of 2014 (Public Law 113–93)— 
(A) by striking ‘‘2017’’ and inserting ‘‘2016’’; and 
(B) by redesignating such subclause as subclause (IX); 
(2) in paragraph (2)(O)— 
(A) in the matter preceding clause (i), by striking ‘‘2017 
through 2020’’ and inserting ‘‘2016 through 2018’’; 
(B) in clause (iii), by striking ‘‘2017’’ and inserting 
‘‘2016’’; and 
(C) in clause (v), by inserting ‘‘(or, for 2016, 1.0 per-
cent)’’ after ‘‘0.5 percent’’; and 
(3) in paragraph (7), by striking ‘‘2017’’ and inserting 
‘‘2016’’. 
SEC. 203. CONSISTENT TREATMENT OF VACUUM ERECTION SYSTEMS 
IN MEDICARE PARTS B AND D. 
Section 1834(a)(1) of the Social Security Act (42 U.S.C. 
1395m(a)(1)) is amended by adding at the end the following new 
subparagraph: 
‘‘(I) TREATMENT OF VACUUM ERECTION SYSTEMS.—Effec-
tive for items and services furnished on and after July 
1, 2015, vacuum erection systems described as prosthetic 
devices described in section 1861(s)(8) shall be treated in 
the same manner as erectile dysfunction drugs are treated 
for purposes of section 1860D-2(e)(2)(A).’’. 
SEC. 204. ONE-YEAR DELAY OF IMPLEMENTATION OF ORAL-ONLY 
POLICY UNDER MEDICARE ESRD PROSPECTIVE PAYMENT 
SYSTEM. 
Section 632(b)(1) of the American Taxpayer Relief Act of 2012 
(42 U.S.C. 1395rr note), as amended by section 217(a)(1) of the 
Protecting Access to Medicare Act of 2014 (Public Law 113–93), 
is amended by striking ‘‘2024’’ and inserting ‘‘2025’’. 
SEC. 205. MODIFICATION RELATING TO INLAND WATERWAYS TRUST 
FUND FINANCING RATE. 
(a) IN GENERAL.—Section 4042(b)(2)(A) is amended to read 
as follows: 
‘‘(A) The Inland Waterways Trust Fund financing rate 
is 29 cents per gallon.’’. 
(b) EFFECTIVE DATE.—The amendment made by this section 
shall apply to fuel used after March 31, 2015. 
SEC. 206. CERTIFIED PROFESSIONAL EMPLOYER ORGANIZATIONS. 
(a) EMPLOYMENT TAXES.—Chapter 25 is amended by adding 
at the end the following new section: 
‘‘SEC. 3511. CERTIFIED PROFESSIONAL EMPLOYER ORGANIZATIONS. 
‘‘(a) GENERAL RULES.—For purposes of the taxes, and other 
obligations, imposed by this subtitle— 
‘‘(1) a certified professional employer organization shall 
be treated as the employer (and no other person shall be
H. R. 5771—57 
treated as the employer) of any work site employee performing 
services for any customer of such organization, but only with 
respect to remuneration remitted by such organization to such 
work site employee, and 
‘‘(2) the exemptions, exclusions, definitions, and other rules 
which are based on type of employer and which would (but 
for paragraph (1)) apply shall apply with respect to such taxes 
imposed on such remuneration. 
‘‘(b) SUCCESSOR EMPLOYER STATUS.—For purposes of sections 
3121(a)(1), 3231(e)(2)(C), and 3306(b)(1)— 
‘‘(1) a certified professional employer organization entering 
into a service contract with a customer with respect to a work 
site employee shall be treated as a successor employer and 
the customer shall be treated as a predecessor employer during 
the term of such service contract, and 
‘‘(2) a customer whose service contract with a certified 
professional employer organization is terminated with respect 
to a work site employee shall be treated as a successor employer 
and the certified professional employer organization shall be 
treated as a predecessor employer. 
‘‘(c) 
LIABILITY
OF
CERTIFIED
PROFESSIONAL
EMPLOYER 
ORGANIZATION.—Solely for purposes of its liability for the taxes 
and other obligations imposed by this subtitle— 
‘‘(1) a certified professional employer organization shall 
be treated as the employer of any individual (other than a 
work site employee or a person described in subsection (f)) 
who is performing services covered by a contract meeting the 
requirements of section 7705(e)(2), but only with respect to 
remuneration remitted by such organization to such individual, 
and 
‘‘(2) the exemptions, exclusions, definitions, and other rules 
which are based on type of employer and which would (but 
for paragraph (1)) apply shall apply with respect to such taxes 
imposed on such remuneration. 
‘‘(d) TREATMENT OF CREDITS.— 
‘‘(1) IN GENERAL.—For purposes of any credit specified in 
paragraph (2)— 
‘‘(A) such credit with respect to a work site employee 
performing services for the customer applies to the cus-
tomer, not the certified professional employer organization, 
‘‘(B) the customer, and not the certified professional 
employer organization, shall take into account wages and 
employment taxes— 
‘‘(i) paid by the certified professional employer 
organization with respect to the work site employee, 
and 
‘‘(ii) for which the certified professional employer 
organization receives payment from the customer, and 
‘‘(C) the certified professional employer organization 
shall furnish the customer and the Secretary with any 
information necessary for the customer to claim such credit. 
‘‘(2) CREDITS SPECIFIED.—A credit is specified in this para-
graph if such credit is allowed under— 
‘‘(A) section 41 (credit for increasing research activity), 
‘‘(B) section 45A (Indian employment credit), 
‘‘(C) section 45B (credit for portion of employer social 
security taxes paid with respect to employee cash tips),
H. R. 5771—58 
‘‘(D) section 45C (clinical testing expenses for certain 
drugs for rare diseases or conditions), 
‘‘(E) section 45R (employee health insurance expenses 
of small employers), 
‘‘(F) section 51 (work opportunity credit), 
‘‘(G) section 1396 (empowerment zone employment 
credit), and 
‘‘(H) any other section as provided by the Secretary. 
‘‘(e) SPECIAL RULE FOR RELATED PARTY.—This section shall 
not apply in the case of a customer which bears a relationship 
to a certified professional employer organization described in section 
267(b) or 707(b). For purposes of the preceding sentence, such 
sections shall be applied by substituting ‘10 percent’ for ‘50 percent’. 
‘‘(f) SPECIAL RULE FOR CERTAIN INDIVIDUALS.—For purposes 
of the taxes imposed under this subtitle, an individual with net 
earnings from self-employment derived from the customer’s trade 
or business (including a partner in a partnership that is a customer) 
is not a work site employee with respect to remuneration paid 
by a certified professional employer organization. 
‘‘(g) REPORTING REQUIREMENTS AND OBLIGATIONS.—The Sec-
retary shall develop such reporting and recordkeeping rules, regula-
tions, and procedures as the Secretary determines necessary or 
appropriate to ensure compliance with this title by certified profes-
sional employer organizations or persons that have been so certified. 
Such rules shall include— 
‘‘(1) notification of the Secretary in such manner as the 
Secretary shall prescribe in the case of the commencement 
or termination of a service contract described in section 
7705(e)(2) between such a person and a customer, and the 
employer identification number of such customer, 
‘‘(2) such information as the Secretary determines nec-
essary for the customer to claim the credits identified in sub-
section (d) and the manner in which such information is to 
be provided, as prescribed by the Secretary, and 
‘‘(3) such other information as the Secretary determines 
is essential to promote compliance with respect to the credits 
identified in subsection (d) and section 3302, and 
shall be designed in a manner which streamlines, to the extent 
possible, the application of requirements of this section and section 
7705, the exchange of information between a certified professional 
employer organization and its customers, and the reporting and 
recordkeeping obligations of the certified professional employer 
organization. 
‘‘(h) REGULATIONS.—The Secretary shall prescribe such regula-
tions as may be necessary or appropriate to carry out the purposes 
of this section.’’. 
(b) 
CERTIFIED
PROFESSIONAL
EMPLOYER
ORGANIZATION 
DEFINED.—Chapter 79 is amended by adding at the end the fol-
lowing new section: 
‘‘SEC. 7705. CERTIFIED PROFESSIONAL EMPLOYER ORGANIZATIONS. 
‘‘(a) IN GENERAL.—For purposes of this title, the term ‘certified 
professional employer organization’ means a person who applies 
to be treated as a certified professional employer organization for 
purposes of section 3511 and has been certified by the Secretary 
as meeting the requirements of subsection (b).
H. R. 5771—59 
‘‘(b) CERTIFICATION
REQUIREMENTS.—A person meets the 
requirements of this subsection if such person— 
‘‘(1) demonstrates that such person (and any owner, officer, 
and other persons as may be specified in regulations) meets 
such requirements as the Secretary shall establish, including 
requirements with respect to tax status, background, experi-
ence, business location, and annual financial audits, 
‘‘(2) agrees that it will satisfy the bond and independent 
financial review requirements of subsection (c) on an ongoing 
basis, 
‘‘(3) agrees that it will satisfy such reporting obligations 
as may be imposed by the Secretary, 
‘‘(4) computes its taxable income using an accrual method 
of accounting unless the Secretary approves another method, 
‘‘(5) agrees to verify on such periodic basis as the Secretary 
may prescribe that it continues to meet the requirements of 
this subsection, and 
‘‘(6) agrees to notify the Secretary in writing within such 
time as the Secretary may prescribe of any change that materi-
ally affects the continuing accuracy of any agreement or 
information that was previously made or provided under this 
subsection. 
‘‘(c) BOND AND INDEPENDENT FINANCIAL REVIEW.— 
‘‘(1) IN GENERAL.—An organization meets the requirements 
of this paragraph if such organization— 
‘‘(A) meets the bond requirements of paragraph (2), 
and 
‘‘(B) meets the independent financial review require-
ments of paragraph (3). 
‘‘(2) BOND.— 
‘‘(A) IN
GENERAL.—A certified professional employer 
organization meets the requirements of this paragraph if 
the organization has posted a bond for the payment of 
taxes under subtitle C (in a form acceptable to the Sec-
retary) that is in an amount at least equal to the amount 
specified in subparagraph (B). 
‘‘(B) AMOUNT OF BOND.—For the period April 1 of any 
calendar year through March 31 of the following calendar 
year, the amount of the bond required is equal to the 
greater of— 
‘‘(i) 5 percent of the organization’s liability under 
section 3511 for taxes imposed by subtitle C during 
the preceding calendar year (but not to exceed 
$1,000,000), or 
‘‘(ii) $50,000. 
‘‘(3) INDEPENDENT
FINANCIAL
REVIEW
REQUIREMENTS.—A 
certified professional employer organization meets the require-
ments of this paragraph if such organization— 
‘‘(A) has, as of the most recent audit date, caused 
to be prepared and provided to the Secretary (in such 
manner as the Secretary may prescribe) an opinion of 
an independent certified public accountant as to whether 
the certified professional employer organization’s financial 
statements are presented fairly in accordance with gen-
erally accepted accounting principles, and 
‘‘(B) provides to the Secretary an assertion regarding 
Federal employment tax payments and an examination
H. R. 5771—60 
level attestation on such assertion from an independent 
certified public accountant not later than the last day of 
the second month beginning after the end of each calendar 
quarter. 
Such assertion shall state that the organization has withheld 
and made deposits of all taxes imposed by chapters 21, 22, 
and 24 in accordance with regulations imposed by the Secretary 
for such calendar quarter and such examination level attesta-
tion shall state that such assertion is fairly stated, in all 
material respects. 
‘‘(4) CONTROLLED
GROUP
RULES.—For purposes of the 
requirements of paragraphs (2) and (3), all certified professional 
employer organizations that are members of a controlled group 
within the meaning of sections 414(b) and (c) shall be treated 
as a single organization. 
‘‘(5) FAILURE TO FILE ASSERTION AND ATTESTATION.—If the 
certified professional employer organization fails to file the 
assertion and attestation required by paragraph (3) with respect 
to any calendar quarter, then the requirements of paragraph 
(3) with respect to such failure shall be treated as not satisfied 
for the period beginning on the due date for such attestation. 
‘‘(6) AUDIT DATE.—For purposes of paragraph (3)(A), the 
audit date shall be six months after the completion of the 
organization’s fiscal year. 
‘‘(d) SUSPENSION AND REVOCATION AUTHORITY.—The Secretary 
may suspend or revoke a certification of any person under sub-
section (b) for purposes of section 3511 if the Secretary determines 
that such person is not satisfying the agreements or requirements 
of subsections (b) or (c), or fails to satisfy applicable accounting, 
reporting, payment, or deposit requirements. 
‘‘(e) WORK SITE EMPLOYEE.—For purposes of this title— 
‘‘(1) IN GENERAL.—The term ‘work site employee’ means, 
with respect to a certified professional employer organization, 
an individual who— 
‘‘(A) performs services for a customer pursuant to a 
contract which is between such customer and the certified 
professional employer organization and which meets the 
requirements of paragraph (2), and 
‘‘(B) performs services at a work site meeting the 
requirements of paragraph (3). 
‘‘(2) SERVICE CONTRACT REQUIREMENTS.—A contract meets 
the requirements of this paragraph with respect to an indi-
vidual performing services for a customer if such contract is 
in writing and provides that the certified professional employer 
organization shall— 
‘‘(A) assume responsibility for payment of wages to 
such individual, without regard to the receipt or adequacy 
of payment from the customer for such services, 
‘‘(B) assume responsibility for reporting, withholding, 
and paying any applicable taxes under subtitle C, with 
respect to such individual’s wages, without regard to the 
receipt or adequacy of payment from the customer for such 
services, 
‘‘(C) assume responsibility for any employee benefits 
which the service contract may require the certified profes-
sional employer organization to provide, without regard
H. R. 5771—61 
to the receipt or adequacy of payment from the customer 
for such benefits, 
‘‘(D) assume responsibility for recruiting, hiring, and 
firing workers in addition to the customer’s responsibility 
for recruiting, hiring, and firing workers, 
‘‘(E) maintain employee records relating to such indi-
vidual, and 
‘‘(F) agree to be treated as a certified professional 
employer organization for purposes of section 3511 with 
respect to such individual. 
‘‘(3) WORK
SITE
COVERAGE
REQUIREMENT.—The require-
ments of this paragraph are met with respect to an individual 
if at least 85 percent of the individuals performing services 
for the customer at the work site where such individual per-
forms services are subject to 1 or more contracts with the 
certified professional employer organization which meet the 
requirements of paragraph (2) (but not taking into account 
those individuals who are excluded employees within the 
meaning of section 414(q)(5)). 
‘‘(f) PUBLIC DISCLOSURE.—The Secretary shall make available 
to the public the name and address of— 
‘‘(1) each person certified as a professional employer 
organization under subsection (a), and 
‘‘(2) each person whose certification as a professional 
employer organization is suspended or revoked under sub-
section (d). 
‘‘(g) DETERMINATION OF EMPLOYMENT STATUS.—Except to the 
extent necessary for purposes of section 3511, nothing in this section 
shall be construed to affect the determination of who is an employee 
or employer for purposes of this title. 
‘‘(h) REGULATIONS.—The Secretary shall prescribe such regula-
tions as may be necessary or appropriate to carry out the purposes 
of this section.’’. 
(c) CONFORMING AMENDMENTS.— 
(1) Section 3302 is amended by adding at the end the 
following new subsection: 
‘‘(h) TREATMENT
OF
CERTIFIED
PROFESSIONAL
EMPLOYER 
ORGANIZATIONS.—If a certified professional employer organization 
(as defined in section 7705), or a customer of such organization, 
makes a contribution to the State’s unemployment fund with respect 
to wages paid to a work site employee, such certified professional 
employer organization shall be eligible for the credits available 
under this section with respect to such contribution.’’. 
(2) Section 3303(a) is amended— 
(A) by striking the period at the end of paragraph 
(3) and inserting ‘‘; and’’ and by inserting after paragraph 
(3) the following new paragraph: 
‘‘(4) if the taxpayer is a certified professional employer 
organization (as defined in section 7705) that is treated as 
the employer under section 3511, such certified professional 
employer organization is permitted to collect and remit, in 
accordance with paragraphs (1), (2), and (3), contributions 
during the taxable year to the State unemployment fund with 
respect to a work site employee.’’, and 
(B) in the last sentence— 
(i) by striking ‘‘paragraphs (1), (2), and (3)’’ and 
inserting ‘‘paragraphs (1), (2), (3), and (4)’’, and
H. R. 5771—62 
(ii) by striking ‘‘paragraph (1), (2), or (3)’’ and 
inserting ‘‘paragraph (1), (2), (3), or (4)’’. 
(3) Section 6053(c) is amended by adding at the end the 
following new paragraph: 
‘‘(8) CERTIFIED PROFESSIONAL EMPLOYER ORGANIZATIONS.— 
For purposes of any report required by this subsection, in 
the case of a certified professional employer organization that 
is treated under section 3511 as the employer of a work site 
employee, the customer with respect to whom a work site 
employee performs services shall be the employer for purposes 
of reporting under this section and the certified professional 
employer organization shall furnish to the customer and the 
Secretary any information the Secretary prescribes as necessary 
to complete such reporting no later than such time as the 
Secretary shall prescribe.’’. 
(4) Section 6652 is amended by adding at the end the 
following new subsection: 
‘‘(n) FAILURE TO MAKE REPORTS REQUIRED UNDER SECTIONS 
3511, 6053(c)(8), AND 7705.—In the case of a failure to make a 
report required under section 3511, 6053(c)(8), or 7705 which con-
tains the information required by such section on the date pre-
scribed therefor (determined with regard to any extension of time 
for filing), there shall be paid (on notice and demand by the Sec-
retary and in the same manner as tax) by the person failing 
to make such report, an amount equal to $50 for each report 
with respect to which there was such a failure. In the case of 
any failure due to negligence or intentional disregard the preceding 
sentence shall be applied by substituting ‘$100’ for ‘$50’.’’. 
(d) CLERICAL AMENDMENTS.— 
(1) The table of sections for chapter 25 is amended by 
adding at the end the following new item: 
‘‘Sec. 3511. Certified professional employer organizations.’’. 
(2) The table of sections for chapter 79 is amended by 
inserting after the item relating to section 7704 the following 
new item: 
‘‘Sec. 7705. Certified professional employer organizations.’’. 
(f) USER FEES.—Section 7528(b) is amended by adding at the 
end the following new paragraph: 
‘‘(4) CERTIFIED PROFESSIONAL EMPLOYER ORGANIZATIONS.— 
The fee charged under the program in connection with the 
certification by the Secretary of a professional employer 
organization under section 7705 shall be an annual fee not 
to exceed $1,000 per year.’’. 
(g) EFFECTIVE DATES.— 
(1) IN GENERAL.—The amendments made by this section 
shall apply with respect to wages for services performed on 
or after January 1 of the first calendar year beginning more 
than 12 months after the date of the enactment of this Act. 
(2) 
CERTIFICATION
PROGRAM.—The 
Secretary 
of 
the 
Treasury shall establish the certification program described 
in section 7705(b) of the Internal Revenue Code of 1986, as 
added by subsection (b), not later than 6 months before the 
effective date determined under paragraph (1). 
(h) NO INFERENCE.—Nothing contained in this section or the 
amendments made by this section shall be construed to create