Sec. 2. Extension of employer health insurance coverage mandate to part-time employees
407 words·~2 min read·
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Subsection
(a)of section 4980H of the Internal Revenue Code of 1986 is amended— by striking full-time employees in paragraph
(1)and inserting employees , by striking full-time employee in paragraph
(2)and inserting employee , and by striking hereby imposed on the employer and all that follows and inserting hereby imposed on the employer, with respect to each employee employed by the employer during such month, an assessable payment equal to the applicable payment amount with respect to such employee. . Paragraph
(1)of section 4980H(c) of such Code is amended to read as follows: The term applicable payment amount means, with respect to any employee for any month— in the case of a full-time employee, 1/12 of $2,000, and in the case of any other employee, the amount which bears the same ratio to the amount determined under subparagraph
(A)as— the average hours of service per week of such employee for such month, bears to 30. . Paragraph
(1)of section 4980H(b) of such Code is amended— by striking full-time employees each place it appears in subparagraphs
(A)and
(B)and inserting employees , and by striking hereby imposed on the employer and all that follows and inserting hereby imposed on the employer, with respect to each employee described in subparagraph
(B)for such month, an assessable payment equal to . 1/12 of $3,000. Subsection
(b)of section 4980H of such Code is amended by adding at the end the following new paragraph: In the case of any employee other than a full-time employee, paragraph
(1)shall be applied by substituting for $3,000 the dollar amount which bears the same ratio to $3,000 as— the average hours of service per week of such employee for the month with respect to which such paragraph applies, bears to 30. . Paragraph
(2)of section 4980H(b) of such Code is amended to read as follows: The aggregate amount of tax determined under paragraph
(1)with respect to any applicable large employer for any month shall not exceed the aggregate amount of tax which would have been determined under subsection
(a)with respect to such employer for such month if such employer were described in subsection (a)(1). . Subparagraph
(B)of section 4980H(c)(4) of such Code is amended by striking for the application of this paragraph to and inserting with respect to . The amendments made by this section shall apply to months beginning after December 31, 2013.