[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[S. 2205 Introduced in Senate (IS)]

113th CONGRESS
  2d Session
                                S. 2205

  To amend the Internal Revenue Code of 1986 to exempt certain small 
businesses from the employer health insurance mandate and to modify the 
     definition of full-time employee for purposes of such mandate.


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                   IN THE SENATE OF THE UNITED STATES

                             April 3, 2014

Mr. Enzi (for himself, Mr. Portman, Mr. Risch, Mr. Barrasso, Mr. Scott, 
and Mr. Thune) 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 exempt certain small 
businesses from the employer health insurance mandate and to modify the 
     definition of full-time employee for purposes of such 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 Fairness in Health 
Care Act''.

SEC. 2. RESTRICTIONS ON APPLICATION OF EMPLOYER HEALTH INSURANCE 
              MANDATE.

    (a) Exception for Small Business Concerns.--Section 4980H(c)(2) of 
the Internal Revenue Code of 1986 is amended by adding at the end the 
following new subparagraph:
                    ``(F) Exception for small business concerns.--The 
                term `applicable large employer' shall not include any 
                employer which is a small business concern (within the 
                meaning of section 3 of the Small Business Act).''.
    (b) Definition of Full-Time Employee.--Section 4980H(c) of such 
Code is amended--
            (1) in paragraph (2)(E), by striking ``by 120'' and 
        inserting ``by 174'', and
            (2) in paragraph (4)(A), by striking ``30 hours'' and 
        inserting ``40 hours''.
    (c) Effective Date.--The amendments made by this section shall 
apply to months beginning after December 31, 2013.
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