; and (B) 12-month periods occurring before the 24-month period described in section 202(c)(1)(B) shall not be treated as years of service. For purposes of this paragraph, 12-month periods shall be determined in the same manner as under the last sentence of section 202(a)(3)(A), except that 12-month periods beginning before January 1, 2019, shall not be taken into account. . (c) Penalty Section 502 of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1132 ) is amended by adding at the end the following new subsection: (n) Requirements relating to part-Time employees In the case of a plan that fails to permit participation as required by section 202(c), the Secretary may assess a civil penalty against the plan sponsor in an amount equal to $10,000 per year per employee to whom such failure relates. The Secretary may, in the Secretary’s sole discretion, waive or reduce the penalty under this subsection if the Secretary determines that the plan sponsor acted reasonably and in good faith. . II Ensuring Fair Treatment for Part-Time Workers 201. Definitions In this title: (1) Employ The term employ has the meaning given the term in section 3(g) of the Fair Labor Standards Act of 1938 ( 29 U.S.C. 203(g) ). (2) Employee The term employee means an individual who is— (A) an employee, as defined in section 3(e) of the Fair Labor Standards Act of 1938 ( 29 U.S.C. 203(e) ), who is not covered under any of subparagraphs (B) through (G), except that a reference in such section to an employer shall be considered to be a reference to a person in commerce described in paragraph (3)(A); (B) a State employee described in section 304(a) of the Government Employee Rights Act of 1991 (42 U.S.C. 2000e–16c(a)); (C) a covered employee, as defined in section 101 of the Congressional Accountability Act of 1995 ( 2 U.S.C. 1301 ), except that such term shall not include an applicant for employment; (D) a covered employee, as defined in section 411(c) of title 3, United States Code