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Is California the only state that defines Small Group as 1-100 employees?

No. California, along with Colorado, New York, and Vermont all define a small employer as having up to 100 employees. All other states define a small employer as having up to 50 employees.

Some history…prior to 2016, states defined a small group as having no more than 50 employees. The Affordable Care Act redefined small group as having up to 100 employees. This change was set to begin in 2016. As the deadline drew closer, many states objected and Congress responded by enacting the PACE Act which gave states the choice of leaving the small group definition at 50 or expanding it to 100. So far only California, Colorado, New York, and Vermont have chosen to expand the definition.