Helping Individuals Regain Employment Act

Bill: 114-s-38
Sponsor: full_name: Sen. Thune, John [R-SD]
Introduced: 2015-01-07
Policy area: Taxation
Subjects: Employee benefits and pensions

Health care costs and insurance

Health care coverage and access

Sales and excise taxes

Unemployment
Latest action: action_date: 2015-01-07
text: Read twice and referred to the Committee on Finance.

Summaries:
action_date: 2015-01-07
action_desc: Introduced in Senate
text: <p><strong>Helping Individuals Regain Employment Act</strong></p> <p>Amends the Internal Revenue Code to exclude from the definition of &quot;full-time employee,&quot; for purposes of the employer mandate to provide minimum essential health care coverage, any individual who is a long-term unemployed individual. Defines "long-term unemployed individual" as an individual who begins employment after enactment of this Act and has been unemployed for 27 weeks or longer.</p>

tv_txt: II 114th CONGRESS 1st Session S. 38 IN THE SENATE OF THE UNITED STATES January 7, 2015 Mr. Thune (for himself, Ms. Ayotte , Mr. Roberts , Mr. Grassley , Mr. Inhofe , Mr. Isakson , Mrs. Fischer , and Mr. Blunt ) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To ensure that long-term unemployed individuals are not taken into account for purposes of the employer health care coverage mandate.

1. Short title This Act may be cited as the Helping Individuals Regain Employment Act . 2. Long-term unemployed individuals not taken into account for employer health care coverage mandate (a) In general Paragraph (4) of section 4980H(c) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: (C) Exception for long-term unemployed individuals (i) In general The term full-time employee shall not include any individual who is a long-term unemployed individual with respect to such employer. (ii) Long-term unemployed individual For purposes of this subparagraph, the term long-term unemployed individual means, with respect to any employer, an individual who— (I) begins employment with such employer after the date of the enactment of this subparagraph, and (II) has been unemployed for 27 weeks or longer, as determined by the Secretary of Labor, immediately before the date such employment begins. . (b) Effective date The amendment made by this section shall apply to months beginning after the date of enactment of this Act.