Vermont § 1804 - Qualified employers [Effective until January 1, 2026; see also 33 V.S.A. § 1804 effective January 1, 2026 set out below]

§ 1804. Qualified employers [Effective until January 1, 2026; see also 33 V.S.A. § 1804 effective January 1, 2026 set out below]

• (a)(1) Until January 1, 2016, a qualified employer shall be an entity that employed an average
  of not more than 50 employees on working days during the preceding calendar year,
  and the term “qualified employer” includes self-employed persons to the extent permitted
  under the Affordable Care Act. Calculation of the number of employees of a qualified
  employer shall not include a part-time employee who works fewer than 30 hours per
  week or a seasonal worker as defined in 26 U.S.C. § 4980H(c)(2)(B). (2) An employer with 50 or fewer employees that offers a qualified health benefit plan
  to its employees through the Vermont Health Benefit Exchange may continue to participate
  in the Exchange even if the employer’s size grows beyond 50 employees, as long as
  the employer continuously makes qualified health benefit plans in the Vermont Health
  Benefit Exchange available to its employees. (b)(1) On and after January 1, 2016, a qualified employer shall be an entity that employed
  an average of not more than 100 employees on working days during the preceding calendar
  year, and the term “qualified employer” includes self-employed persons to the extent
  permitted under the Affordable Care Act. The number of employees shall be calculated
  using the method set forth in 26 U.S.C. § 4980H(c)(2). (2) An employer with 100 or fewer employees that offers a qualified health benefit plan
  to its employees through the Vermont Health Benefit Exchange may continue to participate
  in the Exchange even if the employer’s size grows beyond 100 employees, as long as
  the employer continuously makes qualified health benefit plans in the Vermont Health
  Benefit Exchange available to its employees.