is a large employer shall be based on the average number of employees that it is reasonably expected such employer will employ on business days in the current calendar year. (D) Predecessors Any reference in this subsection to an employer shall include a reference to any predecessor of such employer. (c) Qualified employee benefits For purposes of this section: (1) In general The term qualified employee benefits means, with respect to a person for a taxable year, the sum the qualified Federal benefits for which individuals who are employees of such person for such taxable year. (2) Qualified Federal benefits The term qualified Federal benefits means, with respect to an individual, the following: (A) The dollar value of supplemental nutrition assistance for which the household (as defined in section 3(m) of the Food and Nutrition Act of 2008) that includes such individual is eligible. (B) The dollar value of meals that such individual or dependents of such individual are eligible for under the school lunch program under the Richard B. Russell National School Lunch Act and the school breakfast program under section 4 of the Child Nutrition Act of 1966. (C) The aggregate amount of the monthly assistance payments for rental of a dwelling unit that the household of such individual was a member of is eligible to have made of its behalf pursuant to section 8 of the United States Housing Act of 1937. (D) The amount of payments made under section 1903 of the Social Security Act with respect to expenditures made by a State under a State Medicaid plan under title XIX of such Act (or a waiver of such plan) for medical assistance for such individual or for dependents of such individual. . (b) Clerical amendments The table of chapters for subtitle D of such Code is amended by inserting after the item relating to chapter 36 the following new item: Chapter 37—Employers with employees receiving certain Federal benefits . (c) Effective date The amendments made by this Act apply with respect to taxable years beginning after