Small Business Job Protection Act of 2013

Small Business Job Protection Act of 2013 - Amends the Internal Revenue Code, as amended by the Patient Protection and Affordable Care Act, to redefine "applicable large employer," for purposes of the mandate requiring employers to provide health insurance for their employees, to mean an employer with at least 100 full-time employees (currently, 50).

[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2577 Introduced in House (IH)]

113th CONGRESS
  1st Session
                                H. R. 2577

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.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             June 28, 2013

   Mr. Messer (for himself and Mr. Young of Indiana) 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 
2013''.

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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