Title I, SEC. 1607. EQUAL VOLUNTARY CONTRIBUTION REQUIREMENT. (a) In General. An employer may not discriminate in the wages or compensation paid, or other terms or conditions of employment, with respect to an employee based on the health plan (or premium of such a plan) in which the employee is enrolled. (b) Rebate Required in Certain Cases. (1) In general. Subject to paragraph (3), if (A) an employer makes available a voluntary premium payment on behalf of an employee towards the enrollment of the employee in a health plan, and (B) the premium for the plan selected is less than the sum of the amounts of the employer premium payment (required under part 3) and the voluntary premium payment, the employer must rebate to the employee an amount equal to the difference described in subparagraph (B). (2) Rebates. (A) In general. Any rebate provided under paragraph (1) shall be treated, for purposes of the Internal Revenue Code of 1986, as wages described in section 3121(a) of such Act. (B) Treatment of multiple full-time employment in a family. In the case of (i) an individual who is an employee of more than one employer, or (ii) a couple for which both spouses are employees, if more than one employer provides for voluntary premium payments, the individual or couple may elect to have paragraph (1) applied with respect to all employment. (c) Exception for Collective Bargaining Agreement. Subsections (a) and (b) shall not apply with respect to voluntary employer contributions made pursuant to a bona fide collective bargaining agreement. (d) Construction. (1) Subsection (a) shall not be construed as preventing variations in net wages of an employee to reflect the family share of premiums for the health plan selected, so long as any excess employer payments (as defined in paragraph (2)) are added to the pay of the employee involved. (2) In paragraph (1), the term ``excess employer payments'' means, with respect to an employee, the amount by which the voluntary employer contribution toward health care expenses exceeds the family share of premium under section 6101(b) for such enrollment. (e) Voluntary Employer Contribution Defined. In this section, the term ``voluntary employer contribution'' means any payment designed to be used exclusively (or primarily) towards the cost of the family share of premiums for a health plan. Such term does not include any employer premiums required to be paid under part 3 of subtitle B of title VI.