part-time employee

(4) Part-time employees (A) In general Paragraph (3) shall be applied separately with respect to part-time employees and other employees. (B) Part-time employee For purposes of subparagraph (A), the term “part-time employee” means any employee who is customarily employed for fewer than 30 hours per week.

Source

26 USC § 4980E(d)(4)

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Scoping language

None identified, default scope is assumed to be the parent (chapter 43) of this section.

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