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PUBLIC LAW 103-66—AUG. 10, 1993 107 STAT. 595 with an employer that does not have 20 or more individuals in current employment status for each working day in each of 20 or more calendar weeks in the current calendar year and"; (D) in subparagraph (AXv), by inserting **, without regard to section 5000(d) of such Code" before the period at the end of each subparagraph; (E) in the heading of subparagraph (B), by striking "ACTIVE"; (F) in subparagraph (BXi), by striking "clause (ivXH)) may not t£ike into account that an active individual (as defined in clause (ivXI))" and inserting "clause (iv)) may not take into accoimt that an individual (or a member of the individual's family) who is covered under the plan by virtue of the individual's current emplojmaent status with an employer"; (G) by amending clause (iv) of subpcuragraph (B) to read as follows: "(iv) LARGE GROUP HEALTH PLAN DEFINED.—In this subparagraph, the term 'large group health plan' has the meaning given such term in section 5000(bX2) of the Internal Revenue Code of 1986, without regard to section SOCXXd) of such Code."; and (H) by adding at the end of subparagraph (E), as added by subsection (dXD, the following: "(ii) CURRENT EMPLOYMENT STATUS DEFINED.—An individual has 'current employment status' with an employer if tiie individual is an employee, is the employer, or is associated with the employer in a busi- ness relationship. "(iii) TREATMENT OF SELF-EMPLOYED PERSONS AS EMPLOYERS.—^The term 'employer* includes a self- employed person.". (2XA) Section 5000 of the Internal Revenue Code of 1986 is amended— (i) in subsection (a), by inserting "(including a self- employed person)" after "employer", (ii) by amending paragraph (1) of subsection (b) to read as follows: "(1) GROUP HEALTH PLAN.—The term 'group health plan* means a plan (including a self-insured plan) of, or contributed to by, an employer (including a self-employed person) or employee organization to provide health care (cUrectly or other- wise) to the employees, former employees, the employer, others associated or formerly associated with the employer in a busi- ness relationship, or tneir families.", and (iii) in subsection (c), by striking "of section 1862(bXl)'' and inserting "of paragraph (1), or with the requirements of paragraph (2), of section 1862(b)". (B) Section 6103(lX12XEXii) of such Code is amended to read as follows: "(ii) GROUP HEALTH PLAN.—The term 'CTOUD health plan' means any group health plan (as dennea in sec- tion 5000(bXl)).". (f) RETROACTIVE EXEMPTION FOR CERTAIN SITUATIONS INVOLV- 42 use i395y ING RELIGIOUS ORDERS.—Section 1862(bXlXD) of the Social Security »°*® Act applies, with respect to items and services furnished before