(a) [Repealed.]
(b)(1) 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, provided the employer continuously makes qualified health benefit plans in the Vermont Health Benefit Exchange available to its employees.
(c) [Repealed.]