Small Business Fairness in Obamacare Act

Small Business Fairness in Obamacare Act - Amends the Internal Revenue Code, as amended by the Patient Protection and Affordable Care Act (PPACA), to: (1) exempt a small business concern, as defined by the Small Business Act, from the PPACA employer mandate to provide employees with minimum essential health care coverage; and (2) redefine "full-time employee," for purposes of such mandate, as an employee who is employed on average at least 40 (currently, 30) hours a week.

[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3419 Introduced in House (IH)]

113th CONGRESS
  1st Session
                                H. R. 3419

  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.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            October 30, 2013

 Mr. Kingston 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 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 Obamacare 
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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