Senator Introduces Bill to Modify Formula for Calculating Full-Time Employees under ACA

November 20, 2017 Adam Rivera

Senator Susan Collins has introduced Senate Bill S. 1782, the Forty Hours is Full Time Act of 2017. This bill would amend the Internal Revenue Code, with respect to the employer mandate to provide health care coverage, to modify the formula for calculating the number of full-time employees employed by an applicable large employer subject to the mandate.

The bill would also redefine a “full-time employee” as an employee who is employed on average at least 40 hours per week. Currently, employees who work 30 or more hours a week on average are classified as full-time workers.

The bill currently has the bipartisan support of 4 Senators.

About the Author

Adam Rivera is a member of the Regulatory Analysis Team's Direct Tax division at Sovos. His main areas of focus are Federal and State Tax Withholding and Affordable Care Act (ACA) Reporting. Prior to Sovos, Adam worked as a legislative aide in the Florida House of Representatives. He also has experience in securities law, focusing on securities litigation and researching emerging crowdfunding methods of raising capital. Adam is a member of both the Massachusetts and Florida Bars. He earned his B.A. from the University of Florida and his J.D. from the University of Miami.

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