S. 2166 — Introduced in Senate

II 113th CONGRESS 2d Session S. 2166 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 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. 1. Short title This Act may be cited as the Treating Families Fairly Act. 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.