Small Business Fairness in Health Care Act

Bill: 114-s-432
Sponsor: full_name: Sen. Enzi, Michael B. [R-WY]
Introduced: 2015-02-10
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: 2015-02-10
text: Read twice and referred to the Committee on Finance.

Summaries:
action_date: 2015-02-10
action_desc: Introduced in Senate
text: <p><strong>Small Business Fairness in Health Care Act</strong> </p> <p> 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: II 114th CONGRESS 1st Session S. 432 IN THE SENATE OF THE UNITED STATES February 10, 2015 Mr. Enzi (for himself, Mr. Thune , Mr. Barrasso , and Mr. Portman ) introduced the following bill; which was read twice and referred to the Committee on Finance 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 Health Care 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.