Title VI, SEC. 6112. NO LIABILITY FOR FAMILIES EMPLOYED FULL-TIME; REDUCTION IN 
LIABILITY FOR PART-TIME EMPLOYMENT. 
      (a) In General. The amount of any liability under section 6111 shall be 
    reduced, in accordance with rules established by the National Health Board 
    consistent with this section, based on employer premiums payable, under 
    section 6121, with respect to the employment of a family member who is a 
    qualifying employee or with respect to a family member. In no case shall 
    the reduction under this section result in any payment owing to a family. 

      (b) Credit for Full-Time and Part-Time Employment. 

        (1) In general. Under such rules, in the case of a family enrolled 
      under a class of family enrollment, if a family member is a qualifying 
      employee for a month and the employer is liable for payment under section 
      6121 based on such employment 

          (A) Full-time employment credit. If the employment is on a full-time 
        basis (as defined in section 1902(b)(2)) the liability under section 
        6111 shall be reduced by the credit amount described in subparagraph 
        (C). 

          (B) Part-time employment credit. If the employment is on a part-time 
        basis (as defined in section 6121(d)) the liability under section 6111 
        shall be reduced by the employment ratio (as defined in section 
        6121(d)) of the credit amount described in subparagraph (C). 

          (C) Full-time monthly credit. The amount of the credit under this 
        subparagraph, with respect to employment by an employer in a month, is  
        \1/12\ (or, if applicable, the fraction described in paragraph (2)) the 
        amount owed under section 6111, based on the class of enrollment, for 
        the year. 

        (2) Coverage during only part of a year. In the case of a family that 
      is not enrolled in a regional alliance health plan for all the months in 
      a year, the fraction described in this paragraph is 1 divided by the 
      number of months in the year in which the family was enrolled in such a 
      plan. 

        (3) Aggregation of credits. 

          (A) Individuals. In the case of an individual who is a qualifying 
        employee of more than one employer in a month, the credit for the month 
        shall equal the sum of the credits earned with respect to employment by 
        each employer. Such sum may exceed the credit amount described in 
        paragraph (1)(C). 

          (B) Couples. In the case of a couple each spouse of which is a 
        qualifying employee in a month, the credit for the month shall equal 
        the sum of the credits earned with respect to employment by each 
        spouse. Such sum may exceed the credit amount described in paragraph 
        (1)(C). 

      (c) Treatment of Change of Enrollment Status. In the case of a family for 
    which the class of family enrollment changes during a year, the Board shall 
    establish rules for appropriate conversion and allocation of the credit 
    amounts under the previous provisions of this section in a manner that 
    reflects the relative values of the base employment monthly premiums (as 
    determined under section 6122) among the different classes of family 
    enrollment.