,,ii #aac? ,,congress #b;d ,session ,s4 #bafh ,,9 ,,! ,,s5ate ,,( ,,! ,,unit$ ,,/ates ,m>* #bg1 #bjad ,ms4 ,heitkamp 7= h]self1 ,ms4 ,l&rieu1 ,mr4 ,w>n]1 ,mr4 ,begi*1 ,mr4 ,man*91 & ,mr4 ,k+7 introduc$ ! foll[+ bill2 :i* 0 read twice & ref]r$ to ! ,committee on ,f9ance ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to modify ! def9ition ( l>ge employ] = purposes ( apply+ ! employ] m&ate4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,small ,bus9ess ,/ability ,act4 #b4 ,modification ( l>ge employ] def9ition = purposes ( ! employ] m&ate 7a7 ,9 g5]al ,p>agraph 7#b7 ( section #dihj;,h7c7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$-- 7#a7 by /rik+ #ej full-"t employees ea* place x appe>s 9 subp>agraphs 7,a7 & 7,b77i7 & ins]t+ #ajj full-"t employees1 & 7#b7 by /rik+ 9 excess ( #ej 9 subp>agraph 7,b77i77,,ii7 & ins]t+ 9 excess ( #ajj4 7b7 ,effective date ,! am5dm5ts made by ?is section %all apply to mon?s beg9n+ aft] ,decemb] #ca1 #bjac4