On the recordMarch 24, 2010
Madam President, I ask unanimous consent that reading of the amendment be dispensed with. The PRESIDING OFFICER. Without objection, it is so ordered. The amendment is as follows: (Purpose: To improve the bill by waiving the $40,000 penalty on hiring previously unemployed individuals) At the end of section 1003, add the following: (e) Unemployed Individual Not Taken Into Account.-- Paragraph (5) of section 4980H(d) of the Internal Revenue Code of 1986, as added by the Patient Protection and Affordable Care Act, is amended by adding at the end the following new subparagraph: ``(C) Exception for previously unemployed individuals.-- ``(i) In general.--The term `full-time employee' shall not include any individual who certifies by signed affidavit, under penalties of perjury, that such individual has not been employed from more than 40 hours during the 60-day period ending on the date such individual begins such employment. ``(ii) Exception for replacement workers.--Clause (i) shall not apply to an individual who is employed by the employer to replace another employee of such employer unless such other employee separated from employment voluntarily or for cause.''.





