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The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress, and was published on Jan 21, 2015.
Helping Individuals Regain Employment Act
Amends the Internal Revenue Code to exclude from the definition of "full-time employee," for purposes of the employer mandate to provide minimum essential health care coverage, any individual who is a long-term unemployed individual. Defines "long-term unemployed individual" as an individual who begins employment after enactment of this Act and has been unemployed for 27 weeks or longer.