H. R. 440
IN THE HOUSE OF REPRESENTATIVES
January 21, 2015
Mr. Boustany introduced the following bill; which was referred to the Committee on Ways and Means
To ensure that long-term unemployed individuals are not taken into account for purposes of the employer health care coverage mandate.
This Act may be cited as the
Helping Individuals Regain Employment Act.
Long-term unemployed individuals not taken into account for employer health care coverage mandate
Paragraph (4) of section 4980H(c) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph:
Exception for long-term unemployed individuals
The term full-time employee shall not include any individual who is a long-term unemployed individual with respect to such employer.
Long-term unemployed individual
For purposes of this subparagraph, the term long-term unemployed individual means, with respect to any employer, an individual who—
begins employment with such employer after the date of the enactment of this subparagraph, and
has been unemployed for 27 weeks or longer, as determined by the Secretary of Labor, immediately before the date such employment begins.
The amendment made by this section shall apply to months beginning after the date of enactment of this Act.