For the purposes of providing health insurance coverage, current law defines a "small employer" as any individual, firm, corporation, partnership, or association that employs between one and 100 employees during a calendar year. Effective January 1, 2026, the bill amends the definition to define a "small employer" as any person that employs between one and 50 employees during a calendar year.(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)