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I
116TH CONGRESS
1ST SESSION H. R. 2782
To amend the Internal Revenue Code of 1986 to repeal the 30-hour threshold
for classification as a full-time employee for purposes of the employer
mandate in the Patient Protection and Affordable Care Act and replace
it with 40 hours.
IN THE HOUSE OF REPRESENTATIVES
MAY 16, 2019
Mrs. WALORSKI (for herself, Mr. LIPINSKI, Mr. KELLY of Pennsylvania, and
Mr. PETERSON) introduced the following bill; which was referred to the
Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to repeal
the 30-hour threshold for classification as a full-time
employee for purposes of the employer mandate in the
Patient Protection and Affordable Care Act and replace
it with 40 hours.
Be it enacted by the Senate and House of Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. SHORT TITLE.
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This Act may be cited as the ‘‘Employee Flexibility
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Act of 2019’’.
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•HR 2782 IH
SEC. 2. REPEAL OF 30-HOUR THRESHOLD FOR CLASSIFICA-
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TION AS FULL-TIME EMPLOYEE FOR PUR-
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POSES OF THE EMPLOYER MANDATE IN THE
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PATIENT
PROTECTION
AND
AFFORDABLE
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CARE ACT AND REPLACEMENT WITH 40
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HOURS.
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(a) FULL-TIME EQUIVALENTS.—Paragraph (2) of
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section 4980H(c) of the Internal Revenue Code of 1986
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is amended—
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(1) by repealing subparagraph (E); and
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(2) by inserting after subparagraph (D) the fol-
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lowing new subparagraph:
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‘‘(E) FULL-TIME EQUIVALENTS TREATED
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AS
FULL-TIME
EMPLOYEES.—Solely for pur-
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poses of determining whether an employer is an
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applicable large employer under this paragraph,
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an employer shall, in addition to the number of
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full-time employees for any month otherwise de-
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termined, include for such month a number of
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full-time employees determined by dividing the
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aggregate number of hours of service of employ-
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ees who are not full-time employees for the
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month by 174.’’.
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(b) FULL-TIME EMPLOYEES.—Paragraph (4) of sec-
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tion 4980H(c) of the Internal Revenue Code of 1986 is
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amended—
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•HR 2782 IH
(1) by repealing subparagraph (A); and
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(2) by inserting before subparagraph (B) the
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following new subparagraph:
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‘‘(A) IN
GENERAL.—The term ‘full-time
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employee’ means, with respect to any month, an
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employee who is employed on average at least
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40 hours of service per week.’’.
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(c) EFFECTIVE DATE.—The amendments made by
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this section shall apply to months beginning after Decem-
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ber 31, 2018.
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Æ
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