1. Short title
This Act may be cited as the “Small Business Fairness in Health Care Act”.
Small Business Fairness in Health Care Act
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.
2. Restrictions on application of employer health insurance mandate
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).”
Definition of full-Time employee— Section 4980H(c) of such Code is amended—
in paragraph (2)(E), by striking “by 120” and inserting “by 174”, and
in paragraph (4)(A), by striking “30 hours” and inserting “40 hours”.
Effective date— The amendments made by this section shall apply to months beginning after December 31, 2013.