113 HR 2577 IH: Small Business Job Protection Act of 2013 U.S. House of Representatives 2013-06-28 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

I 113th CONGRESS 1st Session H. R. 2577 IN THE HOUSE OF REPRESENTATIVES June 28, 2013 Mr. Messer (for himself and Mr. Young of Indiana) 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 modify the definition of applicable large employer for purposes of the employer mandate in the Patient Protection and Affordable Care Act.

1.

Short title

This Act may be cited as the Small Business Job Protection Act of 2013.

2.

Definition of applicable large employer

(a)

In general

Section 4980H(c) of the Internal Revenue Code of 1986 is amended— (1)in paragraph (2)(A), by striking at least 50 and inserting at least 100; and (2)in paragraph (2)(B), by striking 50 each place it occurs and inserting 100. (b)

Effective date

The amendments made by subsection (a) shall take effect as if included in the amendments made by section 1513 of the Patient Protection and Affordable Care Act.