Treating Families Fairly Act

Treating Families Fairly Act - Amend the Internal Revenue Code to provide that an employee who has minimum essential health care coverage under an eligible employer-sponsored plan as the spouse or child of another employee of such employer shall not be counted as a full-time employee of an applicable large employer for purposes of determining whether such employer is subject to the mandate to provide its employees with minimum coverage.

[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[S. 2166 Introduced in Senate (IS)]

113th CONGRESS
  2d Session
                                S. 2166

    To amend the Internal Revenue Code of 1986 to modify provisions 
   relating to determinations of full-time equivalent employees for 
      purposes of the Patient Protection and Affordable Care Act.


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                   IN THE SENATE OF THE UNITED STATES

                             March 27, 2014

 Mr. Manchin (for himself, Ms. Heitkamp, Ms. Landrieu, Mr. Warner, Mr. 
  Begich, and Ms. Klobuchar) 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 provisions 
   relating to determinations of full-time equivalent employees for 
      purposes of 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 ``Treating Families Fairly Act''.

SEC. 2. DETERMINATIONS WITH RESPECT TO FULL-TIME EQUIVALENT EMPLOYEES.

    (a) In General.--Section 4980H(c)(2) of the Internal Revenue Code 
of 1986 is amended by adding at the end the following:
                    ``(F) Exemption of certain employees.--In 
                determining the number of full-time employees of an 
                employer for purposes of this section, an employee that 
                is covered under minimal essential coverage under an 
                eligible employer sponsored plan (as defined in section 
                5000A(f)(2)) as the spouse or child of another employee 
                who is employed by such employer shall not be 
                counted.''.
    (b) Regulations.--The Secretary of the Treasury shall promulgate 
regulations necessary to carry out the amendment made by subsection 
(a), including providing guidance on the status of employees that leave 
their present employer or have a family member leave their present 
employer after an exemption under such amendment has been provided.
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