The IRS has published a request for comments to assist in development of guidance und IRC §4980H, which was added to the Internal Revenue Code by the Patient Protection and Affordable Care Act (Affordable Care Act; Pub. L. No. 111-148). Comments are requested on a number of possible rules, definitions, and approaches for interpreting and applying §4980H – including potential definitions of “employer,” “employee,” and “hours of service”; a possible method for determining wheter an empl;oyer is an applicable large employer; and possible rules that could be used to determine and employee’s full-time status for purposes of calculating and employer’s assessable payment [Notice 2011-36, 5-3-11; ].


IRC §4980H:

Full American Payroll Association Article: