The rules of the game are simple. Read the text bleow on pge 317 of the bill and translate it into English!

(2) DEFINITIONS.—Subsection (e) of section
3231 of such Code is amended by adding at the end
the following new paragraph:
‘‘(13) SPECIAL RULES FOR TAX ON EMPLOYERS
ELECTING NOT TO PROVIDE HEALTH BENEFITS.—
For purposes of section 3221(c)—
‘‘(A) Paragraph (1) shall be applied with
out regard to the third sentence thereof.
‘‘(B) Paragraph (2) shall not apply.’’.
(3) CONFORMING AMENDMENT.—Subsection (d)
of section 3221 of such Code, as redesignated by
this section, is amended by striking ‘‘subsections (a)
and (b), see section 3231(e)(2)’’ and inserting ‘‘this
section, see paragraphs (2) and (13)(B) of section
3231(e)’’.