Section 1 Short title
This Act may be cited as the “Small Business Stability Act”.
Small Business Stability Act
A BILL
To amend the Internal Revenue Code of 1986 to modify the definition of large employer for purposes of applying the employer mandate.
Sec. 2 Modification of large employer definition for purposes of the employer mandate
in subparagraph (A), by striking “50 full-time employees” and inserting “101 full-time employees”; and
in subparagraph (B)—
in clause (i)—
by striking “50 full-time employees” each place it appears and inserting “100 full-time employees”; and
in subclause (II), by striking “in excess of 50” and inserting “in excess of 100”; and
by adding at the end the following:
“(iii) Eligible to purchase in small group market
“(I) In general—This section shall not apply to a small employer that is eligible to purchase a qualified health plan in the small group health insurance market.
“(II) Definitions—In this clause, the terms small employer and small group market shall have the meanings given such terms in section 1304 of the Patient Protection and Affordable Care Act.”
Effective date— The amendments made by this section shall apply to months beginning after December 31, 2013.