Employee Flexibility Act

II 116TH CONGRESS 1ST SESSION S. 1510 To amend the Internal Revenue Code of 1986 to modify the definition of full-time employee for purposes of the employer mandate in the Patient Protection and Affordable Care Act. IN THE SENATE OF THE UNITED STATES MAY 16, 2019 Mr. YOUNG (for himself, Mr. MANCHIN, Mr. BARRASSO, and Ms. SINEMA) in- troduced the following bill; which was read twice and referred to the Com- mittee on Finance A BILL To amend the Internal Revenue Code of 1986 to modify the definition of full-time employee for purposes of the employer mandate in the Patient Protection and Afford- able Care Act. Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘Employee Flexibility 4 Act’’. 5 SEC. 2. DEFINITION OF FULL-TIME EMPLOYEE. 6 Section 4980H(c) of the Internal Revenue Code of 7 1986 is amended— 8 VerDate Sep 11 2014 04:25 May 25, 2019 Jkt 089200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\S1510.IS S1510 kjohnson on DSK79L0C42 with BILLS 2 •S 1510 IS (1) in paragraph (2)(E), by striking ‘‘by 120’’ 1 and inserting ‘‘by 174’’; and 2 (2) in paragraph (4)(A) by striking ‘‘30 hours’’ 3 and inserting ‘‘40 hours’’. 4 Æ VerDate Sep 11 2014 04:25 May 25, 2019 Jkt 089200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\S1510.IS S1510 kjohnson on DSK79L0C42 with BILLS