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H.R. 3419 (113th): Small Business Fairness in Obamacare Act


The text of the bill below is as of Oct 30, 2013 (Introduced). The bill was not enacted into law.


I

113th CONGRESS

1st Session

H. R. 3419

IN THE HOUSE OF REPRESENTATIVES

October 30, 2013

introduced the following bill; which was referred to the Committee on Ways and Means

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.

1.

Short title

This Act may be cited as the Small Business Fairness in Obamacare Act .

2.

Restrictions on application of employer health insurance mandate

(a)

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).

.

(b)

Definition of full-Time employee

Section 4980H(c) of such Code is amended—

(1)

in paragraph (2)(E), by striking by 120 and inserting by 174, and

(2)

in paragraph (4)(A), by striking 30 hours and inserting 40 hours.

(c)

Effective date

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