A qualifying employee must work at least 20 hours a week
What the document says“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.”
The worker must normally work 20 hours a week or more.
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.
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