[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2881 Introduced in House (IH)]

114th CONGRESS
  1st Session
                                H. R. 2881

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.


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                    IN THE HOUSE OF REPRESENTATIVES

                             June 24, 2015

 Mr. Messer (for himself, Mr. Young of Indiana, Mr. Franks of Arizona, 
 and Mr. Meadows) 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.

    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 Job Protection Act of 
2015''.

SEC. 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.
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