S. 1510 - Employee Flexibility Act
S. 1510; Employee Flexibility Act
- AuthorsYoung, Sen. Todd
- Institutional AuthorsU.S. Senate
- Code Sections
- Subject Area/Tax Topics
- Industry GroupsHealth careInsurance
- Jurisdictions
- Tax Analysts Document Number2019-23902
- Tax Analysts Electronic Citation2019 TNTF 119-25
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.
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
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".
- AuthorsYoung, Sen. Todd
- Institutional AuthorsU.S. Senate
- Code Sections
- Subject Area/Tax Topics
- Industry GroupsHealth careInsurance
- Jurisdictions
- Tax Analysts Document Number2019-23902
- Tax Analysts Electronic Citation2019 TNTF 119-25