[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[S. 2168 Introduced in Senate (IS)]

113th CONGRESS
  2d Session
                                S. 2168

To amend the Internal Revenue Code of 1986 to modify the definition of 
     large employer for purposes of applying the employer mandate.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             March 27, 2014

 Ms. Heitkamp (for herself, Ms. Landrieu, Mr. Warner, Mr. Begich, Mr. 
 Manchin, and Mr. King) introduced the following bill; which was read 
             twice and referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to modify the definition of 
     large employer for purposes of applying the employer mandate.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Small Business Stability Act''.

SEC. 2. MODIFICATION OF LARGE EMPLOYER DEFINITION FOR PURPOSES OF THE 
              EMPLOYER MANDATE.

    (a) In General.--Paragraph (2) of section 4980H(c) of the Internal 
Revenue Code of 1986 is amended--
            (1) by striking ``50 full-time employees'' each place it 
        appears in subparagraphs (A) and (B)(i) and inserting ``100 
        full-time employees'', and
            (2) by striking ``in excess of 50'' in subparagraph 
        (B)(i)(II) and inserting ``in excess of 100''.
    (b) Effective Date.--The amendments made by this section shall 
apply to months beginning after December 31, 2013.
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