of the Internal Revenue Code of 1986 is amended by striking Except as provided in clause (iii), an employee and inserting An individual . (2) Clause (iii) of section 36B(c)(2)(C) of such Code is amended by striking the last sentence of clause (i) and inserting clause (i)(II) . (3) Clause (iv) of section 36B(c)(2)(C) of such Code is amended by striking the 9.5 percent under clause (i)(II) and inserting the 9.5 percent under clauses (i)(I) and (i)(II) . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2020. II Undoing Sabotage 201. Protect comprehensive coverage for small businesses and workers The Secretary of Labor may not take any action to implement, enforce, or otherwise give effect to the rule entitled Definition of Employer Under Section 3(5) of ERISA–Association Health Plans (83 Fed. Reg. 28912 (June 21, 2018)), and the Secretary may not promulgate any substantially similar rule. 202. Short-term limited duration insurance rule prohibition The Secretary of Health and Human Services, the Secretary of the Treasury, and the Secretary of Labor may not take any action to implement, enforce, or otherwise give effect to the rule entitled Short-Term, Limited Duration Insurance (83 Fed. Reg. 38212 (August 3, 2018)), and the Secretaries may not promulgate any substantially similar rule. 203. Ensure plans provide comprehensive benefits (a) Essential health benefits Section 1302(b)(4) of the Patient Protection and Affordable Care Act ( 42 U.S.C. 18022(b)(4) ) is amended— (1) in subparagraph (A), by inserting and so that benefits are included within each of such categories before the semicolon