Small Business Stability Act

2015-05-21

Introduced in Senate

Small Business Stability Act

Amends the Internal Revenue Code to modify the definition of "applicable large employer," for purposes of the mandate under the Patient Protection and Affordable Care Act (PPACA) to provide employees with minimum essential health care coverage, to mean an employer who employed an average of at least 101 (currently, 50) full-time employees during the preceding calendar year. Excludes from such definition a small employer that is eligible to purchase a qualified health plan in the small group health insurance market, as defined in PPACA.

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