124 STAT. 846 PUBLIC LAW 111–148—MAR. 23, 2010 ‘‘SEC. 3210. TAX TREATMENT OF PROGRAM. ‘‘The CLASS program shall be treated for purposes of the Internal Revenue Code of 1986 in the same manner as a qualified long-term care insurance contract for qualified long-term care serv- ices.’’. (2) CONFORMING AMENDMENTS TO MEDICAID.—Section 1902(a) of the Social Security Act (42 U.S.C. 1396a(a)), as amended by section 6505, is amended by inserting after para- graph (80) the following: ‘‘(81) provide that the State will comply with such regula- tions regarding the application of primary and secondary payor rules with respect to individuals who are eligible for medical assistance under this title and are eligible beneficiaries under the CLASS program established under title XXXII of the Public Health Service Act as the Secretary shall establish; and’’. (b) ASSURANCE OF ADEQUATE INFRASTRUCTURE FOR THE PROVI- SION OF PERSONAL CARE ATTENDANT WORKERS.—Section 1902(a) of the Social Security Act (42 U.S.C. 1396a(a)), as amended by subsection (a)(2), is amended by inserting after paragraph (81) the following: ‘‘(82) provide that, not later than 2 years after the date of enactment of the Community Living Assistance Services and Supports Act, each State shall— ‘‘(A) assess the extent to which entities such as pro- viders of home care, home health services, home and community service providers, public authorities created to provide personal care services to individuals eligible for medical assistance under the State plan, and nonprofit organizations, are serving or have the capacity to serve as fiscal agents for, employers of, and providers of employ- ment-related benefits for, personal care attendant workers who provide personal care services to individuals receiving benefits under the CLASS program established under title XXXII of the Public Health Service Act, including in rural and underserved areas; ‘‘(B) designate or create such entities to serve as fiscal agents for, employers of, and providers of employment- related benefits for, such workers to ensure an adequate supply of the workers for individuals receiving benefits under the CLASS program, including in rural and under- served areas; and ‘‘(C) ensure that the designation or creation of such entities will not negatively alter or impede existing pro- grams, models, methods, or administration of service delivery that provide for consumer controlled or self- directed home and community services and further ensure that such entities will not impede the ability of individuals to direct and control their home and community services, including the ability to select, manage, dismiss, co-employ, or employ such workers or inhibit such individuals from relying on family members for the provision of personal care services.’’. (c) PERSONAL CARE ATTENDANTS WORKFORCE ADVISORY PANEL.— (1) ESTABLISHMENT.—Not later than 90 days after the date of enactment of this Act, the Secretary of Health and Human Services shall establish a Personal Care Attendants Workforce Deadline. 42 USC 300ll note. Designation. Deadline. Regulations. 42 USC 300ll–9.
