A bill to amend the Internal Revenue Code of 1986 to modify the definition of large employer for purposes of applying the employer mandate.
Small Business Stability Act - Amends the Internal Revenue Code to modify the definition of "applicable large employer," for purposes of the mandate under the Patient Protection and Affordable Care Act to provide employees with minimum essential health care coverage, to mean an employer who employed an average of at least 100 (currently, 50) full-time employees during the preceding calendar year.
Introduced in Senate
Read twice and referred to the Committee on Finance.
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