Section 1 Short title
This Act may be cited as the “Small Business Job Protection Act of 2013”.
Small Business Job Protection Act of 2013
A BILL
To amend the Internal Revenue Code of 1986 to modify the definition of applicable large employer for purposes of the employer mandate in the Patient Protection and Affordable Care Act.
Sec. 2 Definition of applicable large employer
In general— Section 4980H(c) of the Internal Revenue Code of 1986 is amended—
in paragraph (2)(A), by striking “at least 50” and inserting “at least 100”; and
in paragraph (2)(B), by striking “50” each place it occurs and inserting “100”.
Effective date— The amendments made by subsection (a) shall take effect as if included in the amendments made by section 1513 of the Patient Protection and Affordable Care Act.