Title: Save American Workers Act of 2017
Policy area: Taxation

Summary:
Save American Workers Act of 2017
This bill amends the Internal Revenue Code to change the definition of "full-time employee" for purposes of the employer mandate to provide minimum essential health care coverage under the Patient Protection and Affordable Care Act from an employee who is employed on average at least 30 hours of service a week to an employee who is employed on average at least 40 hours of service a week.



[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3798 Introduced in House (IH)]

<DOC>






115th CONGRESS
  1st Session
                                H. R. 3798

   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

                           September 14, 2017

 Mrs. Walorski (for herself, Mr. Lipinski, Mr. Yoho, Mr. Peterson, Ms. 
Sinema, Mr. Schrader, Mr. Wilson of South Carolina, Mrs. Blackburn, Mr. 
Poliquin, Mr. Flores, Mr. Dunn, Mr. Gaetz, Mr. Tipton, and Mr. McCaul) 
 introduced the following bill; which was referred to the Committee on 
                             Ways and Means

_______________________________________________________________________

                                 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.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Save American Workers Act of 2017''.

SEC. 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) of 
the Internal Revenue Code of 1986 is amended--
            (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) 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 
apply to months beginning after December 31, 2013.
                                 <all>