subparagraph: (E) Alternative for certain plans (i) In general In the case of a plan that covers one or more individuals described in clause (i) of subsection (g)(5)(A), the requirements of this paragraph shall be treated as met if the average employer contribution allocable to qualified benefits under the plan on behalf of individuals who are not qualified employees does not exceed 150 percent of the average employer contribution allocable to such benefits on behalf of individuals who are qualified employees. (ii) Additional contributions In the case of a plan treated under clause (i) as meeting the requirements of this paragraph, subparagraph (C) shall not apply. . (c) Effective date The amendment made by this section shall apply with respect to taxable years beginning after December 31, 2017. 7. Excluding from self-employment income net earnings less than amount required for Social Security quarters of coverage (a) In general Paragraph (2) of section 1402(b) of the Internal Revenue Code of 1986 is amended by striking $400 and inserting the amount required under section 213(d) of the Social Security Act for a quarter of coverage for the calendar year in which such taxable year began . (b) Self-Employment tax returns Section 6017 of the Internal Revenue Code of 1986 is amended by striking $400 and inserting the amount required under section 1402(b)(2) . (c) Effective date The amendments made by this section shall apply with respect to taxable years beginning after the date of the enactment of this Act. 8. Allowing a deduction for certain health insurance costs for self-employment tax purposes (a) In general Subsection (l) of section 162 of the Internal Revenue Code of 1986 is amended by striking paragraph (4). (b) Effective date The amendment made by this section shall apply with respect to taxable years beginning after December 31, 2017. 9. No effect of voluntary withholding agreements on worker classification Section 3402(p) of the Internal Revenue Code of 1986 is amended by adding at the end the following