H.R. 2577

Small Business Job Protection Act of 2013

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I

113th CONGRESS

1st Session

H. R. 2577

IN THE HOUSE OF REPRESENTATIVES

June 28, 2013

Mr. Messer (for himself and Mr. Young of Indiana) 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 modify the definition of applicable large employer for purposes of the employer mandate in the Patient Protection and Affordable Care Act.

1.

Short title

This Act may be cited as the Small Business Job Protection Act of 2013.

2.

Definition of applicable large employer

(a)

In general

Section 4980H(c) of the Internal Revenue Code of 1986 is amended—

(1)

in paragraph (2)(A), by striking at least 50 and inserting at least 100; and

(2)

in paragraph (2)(B), by striking 50 each place it occurs and inserting 100.

(b)

Effective date

The amendments made by subsection (a) shall take effect as if included in the amendments made by section 1513 of the Patient Protection and Affordable Care Act.