; (B) by striking , for not less than 24 months ; and (C) by striking could have been entitled for 24 calendar months, and . (c) Effective date The amendments made by this section shall apply to insurance benefits under title XVIII of the Social Security Act with respect to items and services furnished in months beginning after the date of enactment of this Act. 124. Employer health plan options (a) Definition A qualifying employer sponsored plan is— (1) a governmental plan (within the meaning of section 2791(d)(8) of the Public Health Service Act); or (2) any other plan or coverage that meets the benefits criteria of title XXII of the Social Security Act, as added by section 111, and the criteria under subsection (b), that provides health coverage that is equivalent to an actuarial value of at least 80 percent and makes a premium contribution of at least 70 percent. (b) Obligation Large employers shall, with respect to any full-time employee of such employer— (1) offer a qualifying employer sponsored plan to such employee, in accordance with subsection (c)