full-time employee

(4) Full-time employee (A) In general The term “full-time employee” means, with respect to any month, an employee who is employed on average at least 30 hours of service per week. (B) Hours of service The Secretary, in consultation with the Secretary of Labor, shall prescribe such regulations, rules, and guidance as may be necessary to determine the hours of service of an employee, including rules for the application of this paragraph to employees who are not compensated on an hourly basis.


26 USC § 4980H(c)(4)

Scoping language

For purposes of this section
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