“is customarily employed for not less than 20 hours per week.”
The section amends subsection (d) of section 45S of the Internal Revenue Code of 1986 to let the employer elect a six month service test in place of one year, to work out compensation on an annualized basis pro rata for part-time employees, and to add a requirement that the employee is customarily employed for at least 20 hours a week. It also strikes subsection (i).
What the document actually says
“is customarily employed for not less than 20 hours per week.”
That sentence, in plain words
The worker must normally work 20 hours a week or more.
What this is about
The employer may also count workers with six months of service. Pay is worked out on a yearly basis. Part-time pay is scaled to hours.
No action is recorded against this proposal. That is not evidence that none has been taken, and nobody has yet read it against the record. See what the tracker does not yet cover.
Provide for reconciliation pursuant to title II of H. Con. Res. 14, Public Law 119-21, sec. 70304, 139 Stat. 195 (2025). https://www.govinfo.gov/content/pkg/PLAW-119publ21/html/PLAW-119publ21.htm
This page
“A qualifying employee must work at least 20 hours a week,” Provide for reconciliation pursuant to title II of H. Con. Res. 14, section 70304, Sec. 70304. Read the Mandate, https://readthemandate.org/pl-119-21/proposal/sec70304-qualifying-employee/ (retrieved October 10, 2026).
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