Small Business Fairness in Obamacare Act

Bill: 113-hr-3419
Sponsor: full_name: Rep. Kingston, Jack [R-GA-1]
Introduced: 2013-10-30
Policy area: Taxation
Subjects: Comprehensive health care

Employee benefits and pensions

Health care costs and insurance

Health care coverage and access

Sales and excise taxes

Small business

Tax administration and collection, taxpayers

Temporary and part-time employment
Latest action: action_date: 2013-10-30
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2013-10-30
action_desc: Introduced in House
text: <p>Small Business Fairness in Obamacare Act - Amends the Internal Revenue Code, as amended by the Patient Protection and Affordable Care Act (PPACA), to: (1) exempt a small business concern, as defined by the Small Business Act, from the PPACA employer mandate to provide employees with minimum essential health care coverage; and (2) redefine "full-time employee," for purposes of such mandate, as an employee who is employed on average at least 40 (currently, 30) hours a week.</p>

tv_txt: I 113th CONGRESS 1st Session H. R. 3419 IN THE HOUSE OF REPRESENTATIVES October 30, 2013 Mr. Kingston 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 exempt certain small businesses from the employer health insurance mandate and to modify the definition of full-time employee for purposes of such mandate.

1. Short title This Act may be cited as the Small Business Fairness in Obamacare Act . 2. Restrictions on application of employer health insurance mandate (a) Exception for small business concerns Section 4980H(c)(2) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: (F) Exception for small business concerns The term applicable large employer shall not include any employer which is a small business concern (within the meaning of section 3 of the Small Business Act). . (b) Definition of full-Time employee Section 4980H(c) of such Code is amended— (1) in paragraph (2)(E), by striking by 120 and inserting by 174 , and (2) in paragraph (4)(A), by striking 30 hours and inserting 40 hours . (c) Effective date The amendments made by this section shall apply to months beginning after December 31, 2013.