Save American Workers Act of 2014

To amend the Internal Revenue Code of 1986 to repeal the 30-hour threshold for classification as a full-time employee for purposes of the employer mandate in the Patient Protection and Affordable Care Act and replace it with 40 hours. 1. Short title This Act may be cited as the Save American Workers Act of 2013 2. Repeal of 30-hour threshold for classification as full-time employee for purposes of the employer mandate in the Patient Protection and Affordable Care Act and replacement with 40 hours (a) Full-Time equivalents Paragraph (2) of section 4980H(c) (1) by repealing subparagraph (E), and (2) by inserting after subparagraph (D) the following new subparagraph: (E) Full-time equivalents treated as full-time employees Solely for purposes of determining whether an employer is an applicable large employer under this paragraph, an employer shall, in addition to the number of full-time employees for any month otherwise determined, include for such month a number of full-time employees determined by dividing the aggregate number of hours of service of employees who are not full-time employees for the month by 174. . (b) Full-Time employees Paragraph (4) of section 4980H(c) (1) by repealing subparagraph (A), and (2) by inserting before subparagraph (B) the following new subparagraph: (A) In general The term full-time employee . (c) Effective date The amendments made by this section shall take effect as if included in the amendments made by section 1513 of the Patient Protection and Affordable Care Act. 1. Short title This Act may be cited as the Save American Workers Act of 2014 2. Repeal of 30-hour threshold for classification as full-time employee for purposes of the employer mandate in the Patient Protection and Affordable Care Act and replacement with 40 hours (a) Full-Time equivalents Paragraph (2) of section 4980H(c) (1) by repealing subparagraph (E), and (2) by inserting after subparagraph (D) the following new subparagraph: (E) Full-time equivalents treated as full-time employees Solely for purposes of determining whether an employer is an applicable large employer under this paragraph, an employer shall, in addition to the number of full-time employees for any month otherwise determined, include for such month a number of full-time employees determined by dividing the aggregate number of hours of service of employees who are not full-time employees for the month by 174. . (b) Full-Time employees Paragraph (4) of section 4980H(c) (1) by repealing subparagraph (A), and (2) by inserting before subparagraph (B) the following new subparagraph: (A) In general The term full-time employee . (c) Effective date The amendments made by this section shall apply to months beginning after December 31, 2013. March 26, 2014 Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed

Summary: Save American Workers Act of 2014 - Amends the Internal Revenue Code, as amended by the Patient Protection and Affordable Care Act, to redefine "full-time employee," for purposes of the mandate requiring employers to provide health care coverage for their employees, as an employee who is employed on average at least 40 hours of service a week (currently, at least 30 hours of service a week). Makes this Act applicable to months beginning after December 31, 2013.