S. 2168 — Introduced in Senate

II 113th CONGRESS 2d Session S. 2168 IN THE SENATE OF THE UNITED STATES March 27, 2014 Ms. Heitkamp (for herself, Ms. Landrieu, Mr. Warner, Mr. Begich, Mr. Manchin, and Mr. King) 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 large employer for purposes of applying the employer mandate. 1. Short title This Act may be cited as the Small Business Stability Act. 2. Modification of large employer definition for purposes of the employer mandate (a) In general Paragraph (2) of section 4980H(c) of the Internal Revenue Code of 1986 is amended— (1) by striking 50 full-time employees each place it appears in subparagraphs (A) and (B)(i) and inserting 100 full-time employees, and (2) by striking in excess of 50 in subparagraph (B)(i)(II) and inserting in excess of 100. (b) Effective date The amendments made by this section shall apply to months beginning after December 31, 2013.