1. (a) As used in this chapter, "eligible employee" means an employee:

   1. (1) who is employed to work at least thirty (30) hours each week; and
   2. (2) who meets an applicable waiting period required by a small employer before gaining coverage under a health insurance policy.

2. (b) The term includes:

   1. (1) a sole proprietor;
   2. (2) a partner in a partnership; and

   3. (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.

3. (c) The term does not include:

   1. (1) an employee who works on a temporary or substitute basis; or
   2. (2) a seasonal employee.

As added by P.L.93-1995, SEC.10. Amended by P.L.11-2011, SEC.33.