Employee Flexibility Act of 2019

Bill: 116-hr-2782
Sponsor: full_name: Rep. Walorski, Jackie [R-IN-2]
Introduced: 2019-05-16
Policy area: Taxation
Subjects: Employee benefits and pensions

Health care costs and insurance

Health care coverage and access

Sales and excise taxes
Latest action: action_date: 2019-05-16
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2019-05-16
action_desc: Introduced in House
text: <p><strong></strong><b>Employee Flexibility Act of 2019</b></p> <p>This bill increases the hours of service required for an employee to be classified as a full-time employee for purposes of the employer mandate under the&nbsp;Patient Protection and Affordable Care Act to provide minimum essential health care coverage to full-time employees. The bill increases the hours of service threshold from an average of at least 30 hours of service&nbsp;a week to an average of at least 40 hours of service a week.</p> <p> <p>

tv_txt: I 116th CONGRESS 1st Session H. R. 2782 IN THE HOUSE OF REPRESENTATIVES May 16, 2019 Mrs. Walorski (for herself, Mr. Lipinski , Mr. Kelly of Pennsylvania , and Mr. Peterson ) 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.

1. Short title This Act may be cited as the Employee Flexibility Act of 2019 . 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, 2018.