Sec. 102. Repeal of 30-hour threshold for classification as full-time employee for purposes of the employer mandate in the Patient Protection and Affordable Care Act and replacement with 40 hours
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(2)of section 4980H(c) of the Internal Revenue Code of 1986 is amended— by repealing subparagraph (E), and by inserting after subparagraph
(D)the following new subparagraph: Solely for purposes of determining whether an employer is an applicable large employer under this paragraph, an employer shall, in addition to the number of full-time employees for any month otherwise determined, include for such month a number of full-time employees determined by dividing the aggregate number of hours of service of employees who are not full-time employees for the month by 174. . Paragraph
(4)of section 4980H(c) of the Internal Revenue Code of 1986 is amended— by repealing subparagraph (A), and by inserting before subparagraph
(B)the following new subparagraph: The term full-time employee means, with respect to any month, an employee who is employed on average at least 40 hours of service per week. . The amendments made by this section shall apply to months beginning after December 31, 2013.