[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[S. 1510 Introduced in Senate (IS)]

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116th CONGRESS
  1st Session
                                S. 1510

To amend the Internal Revenue Code of 1986 to modify the definition of 
full-time employee for purposes of the employer mandate in the Patient 
                  Protection and Affordable Care Act.


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                   IN THE SENATE OF THE UNITED STATES

                              May 16, 2019

  Mr. Young (for himself, Mr. Manchin, Mr. Barrasso, and Ms. Sinema) 
introduced the following bill; which was read twice and referred to the 
                          Committee on Finance

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                                 A BILL


 
To amend the Internal Revenue Code of 1986 to modify the definition of 
full-time employee 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 ``Employee Flexibility Act''.

SEC. 2. DEFINITION OF FULL-TIME EMPLOYEE.

    Section 4980H(c) of the Internal Revenue Code of 1986 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''.
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