[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[S. 1415 Introduced in Senate (IS)]

114th CONGRESS
  1st Session
                                S. 1415

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

                              May 21, 2015

Ms. Heitkamp (for herself 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) in subparagraph (A), by striking ``50 full-time 
        employees'' and inserting ``101 full-time employees''; and
            (2) in subparagraph (B)--
                    (A) in clause (i)--
                            (i) by striking ``50 full-time employees'' 
                        each place it appears and inserting ``100 full-
                        time employees''; and
                            (ii) in subclause (II), by striking ``in 
                        excess of 50'' and inserting ``in excess of 
                        100''; and
                    (B) by adding at the end the following:
                            ``(iii) Eligible to purchase in small group 
                        market.--
                                    ``(I) In general.--This section 
                                shall not apply to a small employer 
                                that is eligible to purchase a 
                                qualified health plan in the small 
                                group health insurance market.
                                    ``(II) Definitions.--In this 
                                clause, the terms `small employer' and 
                                `small group market' shall have the 
                                meanings given such terms in section 
                                1304 of the Patient Protection and 
                                Affordable Care Act.''.
    (b) Effective Date.--The amendments made by this section shall 
apply to months beginning after December 31, 2013.
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