Source: http://uscode.house.gov/view.xhtml?req=(title:26%20section:4980H%20edition:prelim)
Timestamp: 2019-07-15 20:15:54
Document Index: 432551646

Matched Legal Cases: ['§ 4980', '§4980', '§1513', '§10106', '§1003', '§1858', '§4007', '§401', '§1003', '§1003', '§1003', '§1003', '§10106', '§1003', '§4007', '§10106', '§10108', '§1513']

[USC10] 26 USC 4980H: Shared responsibility for employers regarding health coverage
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26 USC 4980H: Shared responsibility for employers regarding health coverage Text contains those laws in effect on July 14, 2019
§4980H. Shared responsibility for employers regarding health coverage
The term "applicable payment amount" means, with respect to any month, 1/12 of $2,000.
The term "applicable large employer" means, with respect to a calendar year, an employer who employed an average of at least 50 full-time employees on business days during the preceding calendar year.
An employer shall not be considered to employ more than 50 full-time employees if-
(I) the employer's workforce exceeds 50 full-time employees for 120 days or fewer during the calendar year, and
The term "seasonal worker" means a worker who performs labor or services on a seasonal basis as defined by the Secretary of Labor, including workers covered by section 500.20(s)(1) of title 29, Code of Federal Regulations and retail workers employed exclusively during holiday seasons.
The number of individuals employed by an applicable large employer as full-time employees during any month shall be reduced by 30 solely for purposes of calculating-
(F) Exemption for health coverage under TRICARE or the Department of Veterans Affairs
Solely for purposes of determining whether an employer is an applicable large employer under this paragraph for any month, an individual shall not be taken into account as an employee for such month if such individual has medical coverage for such month under-
The term "applicable premium tax credit and cost-sharing reduction" means-
The term "full-time employee" means, with respect to any month, an employee who is employed on average at least 30 hours of service per week.
In the case of any calendar year after 2014, each of the dollar amounts in subsection (b) and paragraph (1) shall be increased by an amount equal to the product of-
(Added and amended Pub. L. 111–148, title I, §1513(a), title X, §§10106(e)–(f)(2), 10108(i)(1)(A), Mar. 23, 2010, 124 Stat. 253 , 910, 914; Pub. L. 111–152, title I, §1003, Mar. 30, 2010, 124 Stat. 1033 ; Pub. L. 112–10, div. B, title VIII, §1858(b)(4), Apr. 15, 2011, 125 Stat. 169 ; Pub. L. 114–41, title IV, §4007(a)(1), July 31, 2015, 129 Stat. 465 ; Pub. L. 115–141, div. U, title IV, §401(a)(2)(B), Mar. 23, 2018, 132 Stat. 1184 .)
The Patient Protection and Affordable Care Act, referred to in subsecs. (a)(2), (b)(1)(B), and (c)(3)(B), (C), (5)(A)(ii), (6), is Pub. L. 111–148, Mar. 23, 2010, 124 Stat. 119 . Sections 1302(c)(4), 1402, 1411, and 1412 of the Act are classified to sections 18022(c)(4), 18071, 18081, and 18082, respectively, of Title 42, The Public Health and Welfare. Section 10108 of the Act enacted former section 139D of this title and section 18101 of Title 42, amended sections 36B, 162, 4980H, 6056, and 6724 of this title and section 218b of Title 29, Labor, and enacted provisions set out as notes under sections 36B, 162, 4980H, and 6056 of this title and former section 139D of this title. For complete classification of this Act to the Code, see Short Title note set out under section 18001 of Title 42 and Tables.
2018-Subsec. (c)(2)(F). Pub. L. 115–141 substituted "Department of Veterans Affairs" for "Veterans Administration" in heading.
2015-Subsec. (c)(2)(F). Pub. L. 114–41 added subpar. (F).
2011-Subsec. (b)(3). Pub. L. 112–10 struck out par. (3). Text read as follows: "No assessable payment shall be imposed under paragraph (1) for any month with respect to any employee to whom the employer provides a free choice voucher under section 10108 of the Patient Protection and Affordable Care Act for such month."
2010-Subsec. (b). Pub. L. 111–152, §1003(d), redesignated subsec. (c) as (b) and struck out former subsec. (b) which related to large employers with enrollment waiting periods exceeding 60 days.
Subsec. (c)(1). Pub. L. 111–152, §1003(b)(1), substituted "an amount equal to 1/12 of $3,000" for "400 percent of the applicable payment amount" in concluding provisions.
Subsec. (d)(1). Pub. L. 111–152, §1003(b)(2), substituted "$2,000" for "$750".
Subsec. (d)(2)(D). Pub. L. 111–152, §1003(a), amended subpar. (D) generally. Prior to amendment, text read as follows: "In the case of any employer the substantial annual gross receipts of which are attributable to the construction industry-
"(i) subparagraph (A) shall be applied by substituting 'who employed an average of at least 5 full-time employees on business days during the preceding calendar year and whose annual payroll expenses exceed $250,000 for such preceding calendar year' for 'who employed an average of at least 50 full-time employees on business days during the preceding calendar year', and
"(ii) subparagraph (B) shall be applied by substituting '5' for '50'."
Subsec. (d)(4)(A). Pub. L. 111–148, §10106(f)(1), inserted ", with respect to any month," after "means".
Subsec. (d)(5)(A). Pub. L. 111–152, §1003(b)(3), substituted "subsection (b) and paragraph (1)" for "subsection (b)(2) and (d)(1)" in introductory provisions.
Pub. L. 114–41, title IV, §4007(a)(2), July 31, 2015, 129 Stat. 466 , provided that: "The amendment made by this subsection [amending this section] shall apply to months beginning after December 31, 2013."
Pub. L. 111–148, title X, §10106(f)(3), Mar. 23, 2010, 124 Stat. 911 , provided that: "The amendment made by paragraph (2) [amending this section] shall apply to months beginning after December 31, 2013."
Pub. L. 111–148, title X, §10108(i)(1)(B), Mar. 23, 2010, 124 Stat. 914 , provided that: "The amendment made by this paragraph [amending this section] shall apply to months beginning after December 31, 2013."
Pub. L. 111–148, title I, §1513(d), Mar. 23, 2010, 124 Stat. 256 , provided that: "The amendments made by this section [enacting this section] shall apply to months beginning after December 31, 2013."