IB 
Union Calendar No. 287 
113TH CONGRESS 
2D SESSION 
H. R. 2575 
[Report No. 113–386] 
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. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 28, 2013 
Mr. YOUNG of Indiana (for himself, Mr. OLSON, Mr. KELLY of Pennsylvania, 
Mr. WALBERG, Mr. GRIFFIN of Arkansas, Mr. RIGELL, Mr. HARRIS, Mr. 
SOUTHERLAND, Mr. DUNCAN of South Carolina, Mr. MCHENRY, Mr. 
BARR, Mr. YODER, Mr. GOODLATTE, Mr. SAM JOHNSON of Texas, Mr. 
TIBERI, Mr. BOUSTANY, Mr. MARCHANT, Mr. GERLACH, Mr. REICHERT, 
Mr. CAMP, Mr. SCHOCK, Mr. NUNES, Mr. PAULSEN, Mr. VALADAO, Mr. 
JONES, Mr. BROUN of Georgia, Mr. FARENTHOLD, Mr. FORBES, Mr. 
YOHO, Mr. AUSTIN SCOTT of Georgia, Mr. BRADY of Texas, Mr. GUTH-
RIE, Mr. RIBBLE, Mr. BUCSHON, Mr. HUIZENGA of Michigan, Mr. 
MESSER, Mr. MCKINLEY, Mr. ROONEY, Mr. ROKITA, Mrs. BLACK, Mr. 
CHABOT, Ms. JENKINS, Mr. SMITH of Nebraska, Mr. GRAVES of Mis-
souri, Mr. GRAVES of Georgia, Mr. REED, Mr. PALAZZO, Mr. BUCHANAN, 
Mr. SENSENBRENNER, Mr. DUFFY, Mr. WITTMAN, Mr. PITTENGER, Mr. 
FLORES, Mrs. BLACKBURN, Mr. LONG, Mr. NUNNELEE, Mr. CRAMER, 
Mrs. WALORSKI, Mr. HALL, Mr. RADEL, Mr. SALMON, Mr. HANNA, Mr. 
BENISHEK, Mr. COLLINS of New York, Mr. PRICE of Georgia, Mr. WIL-
SON of South Carolina, Mr. RENACCI, Mr. HOLDING, Mr. RODNEY DAVIS 
of Illinois, Mr. WOMACK, Mr. KLINE, Mr. FLEMING, Mr. GINGREY of 
Georgia, Mr. FRANKS of Arizona, Mr. JORDAN, Mr. ISSA, Mr. LUETKE-
MEYER, Mr. CRAWFORD, Mr. COLLINS of Georgia, Mr. POMPEO, Mr. 
NUGENT, Mr. MULLIN, Mr. MILLER of Florida, Mr. HUDSON, Mr. ROE 
of Tennessee, Mr. HUELSKAMP, Mr. CALVERT, Mr. SESSIONS, Mr. 
AMODEI, Mr. KINZINGER of Illinois, Mrs. BROOKS of Indiana, Mr. CON-
AWAY, Mr. JOHNSON of Ohio, Mr. COLE, Mr. YOUNG of Alaska, Mr. 
KING of New York, Mr. BROOKS of Alabama, Mr. ROGERS of Michigan, 
Mr. CHAFFETZ, Mr. HUNTER, Mr. POE of Texas, Mr. LAMALFA, Mr. 
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FRELINGHUYSEN, Mr. BACHUS, Ms. GRANGER, Mr. WEBSTER of Florida, 
Mr. WEBER of Texas, Mr. THORNBERRY, Mr. PEARCE, Mr. PITTS, Mr. 
PERRY, and Mr. ROTHFUS) introduced the following bill; which was re-
ferred to the Committee on Ways and Means 
MARCH 26, 2014 
Additional sponsors: Mr. NEUGEBAUER, Mr. SMITH of Texas, Mr. STOCKMAN, 
Mr. WHITFIELD, Mr. TERRY, Mr. KINGSTON, Mr. LANKFORD, Mr. CAR-
TER, Mr. COBLE, Mr. COFFMAN, Mr. CASSIDY, Mr. BENTIVOLIO, Mr. 
WESTMORELAND, Mr. DENT, Mr. SMITH of Missouri, Mr. SHUSTER, Mr. 
DIAZ-BALART, Mr. BARLETTA, Mr. YOUNG of Florida, Mr. PETRI, Mr. 
MICA, Mr. MARINO, Mr. TIPTON, Mr. MASSIE, Mr. DENHAM, Mr. TUR-
NER, Mr. GIBBS, Mr. LANCE, Mr. STIVERS, Mr. HENSARLING, Mr. RUN-
YAN, Mr. BARTON, Mr. HARPER, Mrs. NOEM, Mrs. ELLMERS, Mr. 
MCKEON, Mrs. MILLER of Michigan, Mrs. BACHMANN, Mr. HULTGREN, 
Mr. COTTON, Mr. MEADOWS, Mr. FLEISCHMANN, Mr. SCALISE, Mr. 
WALDEN, Mr. MULVANEY, Mr. FITZPATRICK, Mr. JOYCE, Mr. FORTEN-
BERRY, Mr. ROGERS of Kentucky, Mr. ROHRABACHER, Mr. HECK of Ne-
vada, Mrs. ROBY, Mr. CRENSHAW, Mr. MCCAUL, Mr. BISHOP of Utah, 
Mrs. LUMMIS, Mr. STEWART, Mr. SIMPSON, Mr. RICE of South Carolina, 
Mr. HURT, Mr. HASTINGS of Washington, Mr. BURGESS, Mr. GIBSON, 
Mrs. WAGNER, Mr. COOK, Mr. DESANTIS, Mr. MCALLISTER, Mr. 
DESJARLAIS, Mr. GARY G. MILLER of California, Mr. ROGERS of Ala-
bama, Mr. WOLF, Mr. POSEY, Mr. DUNCAN of Tennessee, Mr. DAINES, 
Mr. FINCHER, Mr. SHIMKUS, Mr. WILLIAMS, Mrs. HARTZLER, Mr. KING 
of Iowa, Mr. WENSTRUP, Mr. ROSS, Mr. ROSKAM, Mr. GRIFFITH of Vir-
ginia, Mr. BRIDENSTINE, Mr. LATTA, Mr. LIPINSKI, Mr. SCHRADER, Mr. 
PETERSON, Mr. MATHESON, Mr. SCHWEIKERT, Mr. BYRNE, Mr. GOSAR, 
Mr. MCINTYRE, Mr. BARROW of Georgia, Mr. AMASH, Mr. STUTZMAN, 
Mr. RAHALL, Mr. LATHAM, and Mr. LAMBORN 
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 
[Strike out all after the enacting clause and insert the part printed in italic] 
A BILL 
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. 
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Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Save American Work-
ers Act of 2013’’. 
SEC. 2. REPEAL OF 30-HOUR THRESHOLD FOR CLASSIFICA-
TION
AS
FULL-TIME
EMPLOYEE
FOR
PUR-
POSES OF THE EMPLOYER MANDATE IN THE 
PATIENT
PROTECTION
AND
AFFORDABLE 
CARE
ACT
AND
REPLACEMENT
WITH
HOURS. 
(a) FULL-TIME EQUIVALENTS.—Paragraph (2) of 
section 4980H(c) of the Internal Revenue Code of 1986 
is amended— 
(1) by repealing subparagraph (E), and 
(2) by inserting after subparagraph (D) the fol-
lowing new subparagraph: 
‘‘(E) FULL-TIME EQUIVALENTS TREATED 
AS
FULL-TIME
EMPLOYEES.—Solely for pur-
poses 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 de-
termined, include for such month a number of 
full-time employees determined by dividing the 
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aggregate number of hours of service of employ-
ees who are not full-time employees for the 
month by 174.’’. 
(b) FULL-TIME EMPLOYEES.—Paragraph (4) of sec-
tion 4980H(c) of the Internal Revenue Code of 1986 is 
amended— 
(1) by repealing subparagraph (A), and 
(2) by inserting before subparagraph (B) the 
following new subparagraph: 
‘‘(A) IN
GENERAL.—The term ‘full-time 
employee’ means, with respect to any month, an 
employee who is employed on average at least 
40 hours of service per week.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall take effect as if included in the amend-
ments made by section 1513 of the Patient Protection and 
Affordable Care Act. 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Save American Workers 
Act of 2014’’. 
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SEC. 2. REPEAL OF 30-HOUR THRESHOLD FOR CLASSIFICA-
TION AS FULL-TIME EMPLOYEE FOR PUR-
POSES OF THE EMPLOYER MANDATE IN THE 
PATIENT 
PROTECTION 
AND 
AFFORDABLE 
CARE 
ACT 
AND 
REPLACEMENT 
WITH 
HOURS. 
(a) FULL-TIME EQUIVALENTS.—Paragraph (2) of sec-
tion 4980H(c) of the Internal Revenue Code of 1986 is 
amended— 
(1) by repealing subparagraph (E), and 
(2) by inserting after subparagraph (D) the fol-
lowing new subparagraph: 
‘‘(E) FULL-TIME EQUIVALENTS TREATED AS 
FULL-TIME EMPLOYEES.—Solely for purposes of 
determining whether an employer is an applica-
ble large employer under this paragraph, an em-
ployer shall, in addition to the number of full- 
time employees for any month otherwise deter-
mined, include for such month a number of full- 
time employees determined by dividing the ag-
gregate 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 sec-
tion 4980H(c) of the Internal Revenue Code of 1986 is 
amended— 
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