S.399 - American Job Protection Act113th Congress (2013-2014)
Summary: S.399 — 113th Congress (2013-2014)
Introduced in Senate (02/28/2013)
American Job Protection Act - Repeals provisions of the Internal Revenue Code, as added by the Patient Protection and Affordable Care Act, that: (1) impose fines on large employers (employers with more than 50 full-time employees) who fail to offer their full-time employees the opportunity to enroll in minimum essential health insurance coverage, and (2) require such large employers to file a report with the Secretary of the Treasury on health insurance coverage provided to their full-time employees. Applies the Internal Revenue Code as if such provisions had never been enacted.