IB 

Union Calendar No. 507 

114TH CONGRESS 

2D SESSION H. R. 3080 

[Report No. 114–656] 

To amend the Internal Revenue Code of 1986 to provide an exception to 

the employer health insurance mandate for Indian tribal governments 

and tribally owned businesses. 

IN THE HOUSE OF REPRESENTATIVES 

JULY 15, 2015 

Mrs. NOEM (for herself and Mr. ZINKE) introduced the following bill; which 

was referred to the Committee on Ways and Means 

JULY 5, 2016 

Additional sponsors: Mr. COLE, Mr. PETERSON, Mr. ASHFORD, Mr. CRAMER, 

Mr. LUCAS, Mr. MULLIN, Mr. SMITH of Missouri, Mr. RUSSELL, Mr. 

KLINE, Mr. MCHENRY, Mr. COOK, Mr. CALVERT, Mr. DENHAM, Mr. 

BENISHEK, Mr. AMODEI, Mr. RENACCI, Mr. NUNES, Mr. SIMPSON, Mr. 

PAULSEN, Ms. JENKINS of Kansas, Mr. REED, Mr. BUCHANAN, Mr. 

KELLY of Pennsylvania, Mr. SMITH of Nebraska, Mr. LONG, and Mr. 

MEEHAN

JULY 5, 2016 

Reported with an amendment, committed to the Committee of the Whole 

House on the State of the Union, and ordered to be printed 

[Strike out all after the enacting clause and insert the part printed in italic] 

[For text of introduced bill, see copy of bill as introduced on July 15, 2015] 


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•HR 3080 RH

A BILL 

To amend the Internal Revenue Code of 1986 to provide 

an exception to the employer health insurance mandate 

for Indian tribal governments and tribally owned businesses. 


sradovich on DSK3GDR082PROD with BILLS
3 

•HR 3080 RH

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Tribal Employment and 

5 Jobs Protection Act’’. 

6 SEC. 2. EXCEPTION TO EMPLOYER HEALTH INSURANCE 

7 MANDATE FOR INDIAN TRIBAL GOVERN8 MENTS AND TRIBALLY OWNED BUSINESSES. 

9 (a) IN GENERAL.—Section 4980H(c)(2) of the Internal 

10 Revenue Code of 1986 is amended by adding at the end 

11 the following new subparagraph: 

12 ‘‘(G) EXCEPTION FOR INDIAN TRIBAL GOV13 ERNMENTS AND TRIBALLY OWNED BUSI14 NESSES.— 

15 ‘‘(i) IN GENERAL.—The term ‘applica16 ble large employer’ shall not include any 

17 tribal employer. 

18 ‘‘(ii) TRIBAL EMPLOYER.—For pur19 poses of this subparagraph, the term ‘tribal 

20 employer’ means— 

21 ‘‘(I) any Indian tribal govern22 ment (as defined in section 

23 7701(a)(40)) or subdivision thereof, or 

24 any agency or instrumentality of ei25 ther, 


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•HR 3080 RH

1 ‘‘(II) any tribal organization (as 

2 defined in section 4(l) of the Indian 

3 Self-Determination and Education As4 sistance Act (25 U.S.C. 450b(l))), 

5 ‘‘(III) any corporation if more 

6 than 50 percent (determined by vote 

7 and value) of the outstanding stock of 

8 such corporation is owned, directly or 

9 indirectly, by any entity described in 

10 subclause (I) or (II), and 

11 ‘‘(IV) any partnership if more 

12 than 50 percent of the value of the cap13 ital and profits interests are owned, di14 rectly or indirectly, by any entity de15 scribed in subclause (I) or (II).’’. 

16 (b) EFFECTIVE DATE.—The amendment made by this 

17 section shall apply to months beginning after December 31, 

18 2015. 


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Union Calendar No. 507 

114TH CONGRESS 

2D SESSION H. R. 3080 

[Report No. 114–656] 

A BILL 

To amend the Internal Revenue Code of 1986 to 

and tribally owned businesses. surance mandate for Indian tribal governments provide an exception to the employer health inJULY 5, 2016 

Reported with an amendment, committed to the Comand ordered to be printed mittee of the Whole House on the State of the Union, 


sradovich on DSK3GDR082PROD with BILLS