Section 27-8-15-14 - "Small employer"(a) This subsection applies only with respect to grandfathered health plan coverage described in 45 CFR 147.140. As used in this chapter, "small employer" means any person, firm, corporation, limited liability company, partnership, or association actively engaged in business who, on at least fifty percent (50%) of the working days of the employer during the preceding calendar year, employed at least two (2) but not more than fifty (50) eligible employees, the majority of whom work in Indiana. In determining the number of eligible employees, companies that are affiliated companies or that are eligible to file a combined tax return for purposes of state taxation are considered one (1) employer.(b) This subsection applies only with respect to a health insurance plan that does not provide grandfathered health plan coverage described in 45 CFR 147.140. As used in this chapter, "small employer" means any person, firm, corporation, limited liability company, partnership, or association actively engaged in business who, on at least fifty percent (50%) of the working days of the employer during the preceding calendar year, employed at least one (1) but not more than fifty (50) employees. In determining the number of employees, companies that are treated as a single employer under Section 414(b), 414(c), 414(m), or 414(o) of the Internal Revenue Code are treated as one (1) employer.Amended by P.L. 86-2018,SEC. 208, eff. 3/15/2018.Amended by P.L. 72-2016, SEC. 20, eff. 7/1/2016.Amended by P.L. 146-2015, SEC. 34, eff. 7/1/2015.As added by P.L. 127-1992, SEC.1. Amended by P.L. 8-1993, SEC.432; P.L. 93-1995, SEC.13; P.L. 190-1996, SEC.4; P.L. 91-1998, SEC.16.