Small Business Stability Act

S. 2168 · 113th Congress · Mar 27, 2014 · Lineage

A BILL

To amend the Internal Revenue Code of 1986 to modify the definition of large employer for purposes of applying the employer mandate.

This Act may be cited as the “Small Business Stability Act”.

(a)

In general— Paragraph (2) of section 4980H(c) of the Internal Revenue Code of 1986 is amended—

(1)

by striking “50 full-time employees” each place it appears in subparagraphs (A) and (B)(i) and inserting “100 full-time employees”, and

(2)

by striking “in excess of 50” in subparagraph (B)(i)(II) and inserting “in excess of 100”.

(b)

Effective date— The amendments made by this section shall apply to months beginning after December 31, 2013.