Pgs 31-32Employer Offer of Health Insurance Benifits-Employees offered employer healthcare benifits would be ineligible for low income premium tax credit for health insurance purchased through a state exchange, unless the employee offered health insurance does not have actuarial value of at least 65% or unaffordable( defined as 13% of income).Employees seeking an afforability wavier from State exchange must show proof of family income, premium of the lowest cost employer option offered, and must present the waiver to the employer.Within five years a study must be conducted to determine if afforability could be lowered without signifcanally increasing cost of coverage.Medicaid eligible individuals can always choose to leave employers coverage with no fee from the employer employer in this circumstance.Required Payments for Employees Recieving Premium Credits-Employers with 50 or more employees must pay. Full time employees are defined as working 30 or more hours per week and be enrolled in State exchange or recieving a tax credit.Employer must pay a flat dollar amount to be set by the Sec. of HHS and published annually.These funds would go to a general fund.The assessment wold be capped at a ammount equal to $400 multiplied by the number of employees at the firm( regardless of how many are recieving state exchange credit. (ex. $400 X 100= $40,000).Effective date Jan. 1, 2013