Sec. 8.5. (a) As used in this chapter, "eligible employee" means an employee:
(1) who is employed to work at least thirty (30) hours each week; and
(2) who meets an applicable waiting period required by a small employer before gaining coverage under a health insurance policy.
(b) The term includes:
(1) a sole proprietor;
(2) a partner in a partnership; and
(3) an owner of an S corporation;
regardless of whether the sole proprietor, partner, or owner is included as an employee for purposes of taxation of a small employer.
(c) The term does not include:
(1) an employee who works on a temporary or substitute basis; or
(2) a seasonal employee.