[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[S. 432 Introduced in Senate (IS)]

114th CONGRESS
  1st Session
                                 S. 432

  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

                           February 10, 2015

   Mr. Enzi (for himself, Mr. Thune, Mr. Barrasso, and Mr. Portman) 
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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