1. Short title This Act may be cited as the Save American Workers Act of 2017 . 2. Repeal of 30-hour threshold for classification as full-time employee for purposes of the employer mandate in the Patient Protection and Affordable Care Act and replacement with 40 hours (a) Full-Time equivalents Paragraph (2) of section 4980H(c) of the Internal Revenue Code of 1986 is amended— (1) by repealing subparagraph (E); and (2) by inserting after subparagraph (D) the following new subparagraph: (E) Full-time equivalents treated as full-time employees Solely for purposes of determining whether an employer is an applicable large employer under this paragraph, an employer shall, in addition to the number of full-time employees for any month otherwise determined, include for such month a number of full-time employees determined by dividing the aggregate number of hours of service of employees who are not full-time employees for the month by 174. . (b) Full-Time employees Paragraph (4) of section 4980H(c) of the Internal Revenue Code of 1986 is amended— (1) by repealing subparagraph (A); and (2) by inserting before subparagraph (B) the following new subparagraph: (A) In general The term full-time employee means, with respect to any month, an employee who is employed on average at least 40 hours of service per week. . (c) Effective date The amendments made by this section shall apply to months beginning after December 31, 2013.