US Code

Public Law 119-73 (01/23/2026)

29 U.S.C. § 218b

Notice to employees

(a)

In general

In accordance with regulations promulgated by the Secretary, an employer to which this chapter applies, shall provide to each employee at the time of hiring (or with respect to current employees, not later than ), written notice—
(1)
informing the employee of the existence of an Exchange, including a description of the services provided by such Exchange, and the manner in which the employee may contact the Exchange to request assistance;
(2)
section 36B of title 26section 18071 of title 42 if the employer plan’s share of the total allowed costs of benefits provided under the plan is less than 60 percent of such costs, that the employee may be eligible for a premium tax credit under and a cost sharing reduction under if the employee purchases a qualified health plan through the Exchange; and
(3)
if the employee purchases a qualified health plan through the Exchange, the employee may lose the employer contribution (if any) to any health benefits plan offered by the employer and that all or a portion of such contribution may be excludable from income for Federal income tax purposes.
(b)

Effective date

Subsection (a) shall take effect with respect to employers in a State beginning on .

June 25, 1938, ch. 676, § 18BPub. L. 111–148, title I, § 1512124 Stat. 252Pub. L. 112–10, div. B, title VIII, § 1858(c)125 Stat. 169(, as added and amended , title X, § 10108(i)(2), , , 914; , , .)

Editorial Notes

Amendments

Pub. L. 112–102011—Subsec. (a)(3). struck out “and the employer does not offer a free choice voucher” after “Exchange”.

Pub. L. 111–148, § 10108(i)(2)2010—Subsec. (a)(3). , inserted “and the employer does not offer a free choice voucher” after “Exchange” and substituted “may lose” for “will lose”.

Statutory Notes and Related Subsidiaries

Effective Date of 2011 Amendment

Pub. L. 112–10Pub. L. 111–148section 1858(d) of Pub. L. 112–10section 36B of Title 26Amendment by effective as if included in the provisions of, and the amendments made by, the provisions of to which it relates, see , set out as a note under , Internal Revenue Code.