Part-Time Worker Bill of Rights Act of 2013

Summary: Part-Time Worker Bill of Rights Act of 2013 - Amends the Internal Revenue Code to extend the large employer health insurance coverage mandate to part-time employees (as well as full-time employees, currently covered). Amends the Family and Medical Leave Act of 1993 to make an employee eligible for coverage under such Act if that employee has been employed for at least 12 months by a covered employer with respect to whom such leave is requested. (Eliminates the requirement, under current law, that the employee have served at least 1,250 hours during the 12-month period before the leave request.) Amends the Employee Retirement Income Security Act of 1974 (ERISA) to require that certain employees working at less than full-time under participation, vesting, and accrual rules governing pension plans be treated as meeting full-time year-of-service criteria. Qualifies such workers for group health plans. Extends ERISA coverage to certain individuals whose services are leased or contracted for.

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Part-Time Worker Bill of Rights Act 
of 2013''.

SEC. 2. EXTENSION OF EMPLOYER HEALTH INSURANCE COVERAGE MANDATE TO 
              PART-TIME EMPLOYEES.

    (a) Large Employers Not Offering Health Coverage.--
            (1) In general.--Subsection (a) of section 4980H of the 
        Internal Revenue Code of 1986 is amended--
                    (A) by striking ``full-time employees'' in 
                paragraph (1) and inserting ``employees'',
                    (B) by striking ``full-time employee'' in paragraph 
                (2) and inserting ``employee'', and
                    (C) by striking ``hereby imposed on the employer'' 
                and all that follows and inserting ``hereby imposed on 
                the employer, with respect to each employee employed by 
                the employer during such month, an assessable payment 
                equal to the applicable payment amount with respect to 
                such employee.''.
            (2) Proration of applicable payment amount for part-time 
        employees.--Paragraph (1) of section 4980H(c) of such Code is 
        amended to read as follows:
            ``(1) Applicable payment amount.--The term `applicable 
        payment amount' means, with respect to any employee for any 
        month--
                    ``(A) in the case of a full-time employee, \1/12\ 
                of $2,000, and
                    ``(B) in the case of any other employee, the amount 
                which bears the same ratio to the amount determined 
                under subparagraph (A) as--
                            ``(i) the average hours of service per week 
                        of such employee for such month, bears to
                            ``(ii) 30.''.
    (b) Large Employers Offering Coverage With Employees Who Qualify 
for Premium Tax Credits or Cost-Sharing Reductions.--
            (1) In general.--Paragraph (1) of section 4980H(b) of such 
        Code is amended--
                    (A) by striking ``full-time employees'' each place 
                it appears in subparagraphs (A) and (B) and inserting 
                ``employees'', and
                    (B) by striking ``hereby imposed on the employer'' 
                and all that follows and inserting ``hereby imposed on 
                the employer, with respect to each employee described 
                in subparagraph (B) for such month, an assessable 
                payment equal to \1/12\ of $3,000.''.
            (2) Proration for part-time employees.--Subsection (b) of 
        section 4980H of such Code is amended by adding at the end the 
        following new paragraph:
            ``(3) Proration for part-time employees.--In the case of 
        any employee other than a full-time employee, paragraph (1) 
        shall be applied by substituting for `$3,000' the dollar amount 
        which bears the same ratio to $3,000 as--
                    ``(A) the average hours of service per week of such 
                employee for the month with respect to which such 
                paragraph applies, bears to
                    ``(B) 30.''.
            (3) Application of overall limitation.--Paragraph (2) of 
        section 4980H(b) of such Code is amended to read as follows:
            ``(2) Overall limitation.--The aggregate amount of tax 
        determined under paragraph (1) with respect to any applicable 
        large employer for any month shall not exceed the aggregate 
        amount of tax which would have been determined under subsection 
        (a) with respect to such employer for such month if such 
        employer were described in subsection (a)(1).''.
    (c) Application of Hours of Service Rules.--Subparagraph (B) of 
section 4980H(c)(4) of such Code is amended by striking ``for the 
application of this paragraph to'' and inserting ``with respect to''.
    (d) Effective Date.--The amendments made by this section shall 
apply to months beginning after December 31, 2013.

SEC. 3. ELIMINATION OF HOURS OF SERVICE REQUIREMENT FOR FMLA LEAVE.

    (a) Amendment.--Section 101(2)(A) of the Family and Medical Leave 
Act of 1993 (29 U.S.C. 2611(2)(A)) is amended to read as follows:
                    ``(A) In general.--The term `eligible employee' 
                means an employee who has been employed, either as a 
                full-time or part-time employee, for at least 12 months 
                by the employer with respect to whom leave is requested 
                under section 102.''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
take effect beginning on the date that is one year after the date of 
enactment of this Act.

SEC. 4. TREATMENT OF EMPLOYEES WORKING AT LESS THAN FULL-TIME UNDER 
              PARTICIPATION, VESTING, AND ACCRUAL RULES GOVERNING 
              PENSION PLANS.

    (a) Participation Rules.--
            (1) In general.--Section 202(a)(3) of the Employee 
        Retirement Income Security Act of 1974 (29 U.S.C. 1052(a)(3)) 
        is amended by adding at the end the following new subparagraph:
    ``(E)(i) For purposes of this paragraph, in the case of any 
employee who, as of the beginning of the 12-month period referred to in 
subparagraph (A)--
            ``(I) has customarily completed 500 or more hours of 
        service per year but less than 1,000 hours of service per year, 
        or
            ``(II) is employed in a type of position in which 
        employment customarily constitutes 500 or more hours of service 
        per year but less than 1,000 hours of service per year,
completion of 500 hours of service within such period shall be treated 
as completion of 1,000 hours of service.
    ``(ii) For purposes of this subparagraph, the extent to which 
employment in any type of position customarily constitutes less than 
1,000 hours of service per year shall be determined with respect to 
each pension plan in accordance with such regulations as the Secretary 
may prescribe providing for consideration of facts and circumstances 
peculiar to the work-force constituting the participants in such 
plan.''.
            (2) Conforming amendment.--Section 204(b)(1)(E) of such Act 
        (29 U.S.C. 1054(b)(1)(E)) is amended by striking ``section 
        202(a)(3)(A)'' and inserting ``subparagraphs (A) and (E) of 
        section 202(a)(3)''.
    (b) Vesting Rules.--
            (1) In general.--Section 203(b)(2) of such Act (29 U.S.C. 
        1053(b)(2)) is amended by adding at the end the following new 
        subparagraph:
    ``(E)(i) For purposes of this paragraph, in the case of any 
employee who, as of the beginning of the period designated by the plan 
pursuant to subparagraph (A)--
            ``(I) has customarily completed 500 or more hours of 
        service per year but less than 1,000 hours of service per year, 
        or
            ``(II) is employed in a type of position in which 
        employment customarily constitutes 500 or more hours of service 
        per year but less than 1,000 hours of service per year,
completion of 500 hours of service within such period shall be treated 
as completion of 1,000 hours of service.
    ``(ii) For purposes of this subparagraph, the extent to which 
employment in any type of position customarily constitutes less than 
1,000 hours of service per year shall be determined with respect to 
each pension plan in accordance with such regulations as the Secretary 
may prescribe providing for consideration of facts and circumstances 
peculiar to the work-force constituting the participants in such 
plan.''.
            (2) 1-year breaks in service.--Section 203(b)(3) of such 
        Act (29 U.S.C. 1053(b)(3)) is amended by adding at the end the 
        following new subparagraph:
    ``(F)(i) For purposes of this paragraph, in the case of any 
employee who, as of the beginning of the period designated by the plan 
pursuant to subparagraph (A)--
            ``(I) has customarily completed 500 or more hours of 
        service per year but less than 1,000 hours of service per year, 
        or
            ``(II) is employed in a type of position in which 
        employment customarily constitutes 500 or more hours of service 
        per year but less than 1,000 hours of service per year,
completion of 250 hours of service within such period shall be treated 
as completion of 500 hours of service.
    ``(ii) For purposes of this subparagraph, the extent to which 
employment in any type of position customarily constitutes less than 
1,000 hours of service per year shall be determined with respect to 
each pension plan in accordance with such regulations as the Secretary 
may prescribe providing for consideration of facts and circumstances 
peculiar to the work-force constituting the participants in such 
plan.''.
    (c) Accrual Rules.--Section 204(b)(4)(C) of such Act (29 U.S.C. 
1054(b)(4)(C)) is amended--
            (1) by inserting ``(i)'' after ``(C)''; and
            (2) by adding at the end the following new clauses:
    ``(ii) For purposes of this subparagraph, in the case of any 
employee who, as of the beginning of the period designated by the plan 
pursuant to clause (i)--
            ``(I) has customarily completed 500 or more hours of 
        service per year but less than 1,000 hours of service per year, 
        or
            ``(II) is employed in a type of position in which 
        employment customarily constitutes 500 or more hours of service 
        per year but less than 1,000 hours of service per year,
completion of 500 hours of service within such period shall be treated 
as completion of 1,000 hours of service.
    ``(iii) For purposes of clause (ii), the extent to which employment 
in any type of position customarily constitutes less than 1,000 hours 
of service per year shall be determined with respect to each pension 
plan in accordance with such regulations as the Secretary may prescribe 
providing for consideration of facts and circumstances peculiar to the 
work-force constituting the participants in such plan.''.
    (d) Effective Dates.--
            (1) In general.--Except as provided in subsection (b), the 
        amendments made by this section shall apply with respect to 
        plan years beginning on or after the date that is one year 
        after the date of the enactment of this Act.
            (2) Special rule for collectively bargained plans.--In the 
        case of a plan maintained pursuant to 1 or more collective 
        bargaining agreements between employee representatives and 1 or 
        more employers ratified on or before the date of the enactment 
        of this Act, the amendments made by this section shall not 
        apply to plan years beginning before the later of--
                    (A) the earlier of--
                            (i) the date on which the last of the 
                        collective bargaining agreements relating to 
                        the plan terminates (determined without regard 
                        to any extension thereof agreed to after the 
                        date of the enactment of this Act); or
                            (ii) the date that is 3 years after the 
                        date of the enactment of this Act; or
                    (B) the date that is 1 year after the date of the 
                enactment of this Act.
        For purposes of subparagraph (A), any plan amendment made 
        pursuant to a collective bargaining agreement relating to the 
        plan which amends the plan solely to conform to any requirement 
        added by this section shall not be treated as a termination of 
        such collective bargaining agreement.