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  "title": "26 CFR 54.4980H-1 - Definitions (employer shared responsibility)",
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  "url": "https://www.law.cornell.edu/cfr/text/26/54.4980H-1",
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      "text": "The section is headed Definitions."
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      "text": "Paragraph (a)(21)(i) defines a full-time employee as an employee who is employed an average of at least 30 hours of service per week with an employer."
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      "text": "Paragraph (a)(4) defines an applicable large employer as an employer that employed an average of at least 50 full-time employees, including full-time equivalent employees, on business days during the preceding calendar year."
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    "text": "Cornell Legal Information Institute, reproducing the Code of Federal Regulations. \"26 CFR 54.4980H-1 - Definitions (employer shared responsibility).\" unknown. https://www.law.cornell.edu/cfr/text/26/54.4980H-1 (retrieved 2026-09-02).",
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