IB 

Union Calendar No. 506 

114TH CONGRESS 

2D SESSION H. R. 210 

[Report No. 114–655] 

To amend the Internal Revenue Code of 1986 to exempt student workers 

for purposes of determining a higher education institution’s employer 

health care shared responsibility. 

IN THE HOUSE OF REPRESENTATIVES 

JANUARY 8, 2015 

Mr. MEADOWS (for himself, Mrs. BROOKS of Indiana, Mr. RODNEY DAVIS of 

Illinois, Mr. DUNCAN of South Carolina, Mrs. ELLMERS, Mr. HANNA, Mr. 

JONES, Mr. MURPHY of Florida, Mr. RIBBLE, Mr. ROKITA, Mr. ROSKAM, 

and Mr. TURNER) introduced the following bill; which was referred to the 

Committee on Ways and Means 

JULY 5, 2016 

Additional sponsors: Mr. NUNNELEE, Mr. RICE of South Carolina, Mr. 

MESSER, Mr. PALAZZO, Mr. PITTENGER, Mr. SCHOCK, Mr. JOLLY, Mr. 

CURBELO of Florida, Mr. KATKO, Mr. SENSENBRENNER, Mr. HILL, Mr. 

POLIQUIN, Mr. GOODLATTE, Mr. BABIN, Mr. GROTHMAN, Mr. DUNCAN

of Tennessee, Mr. ALLEN, Mr. OLSON, Mrs. BLACK, Mr. RENACCI, Mr. 

KELLY of Pennsylvania, and Mr. MARCHANT

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 January 8, 2015] 


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•HR 210 RH

A BILL 

To amend the Internal Revenue Code of 1986 to exempt 

student workers for purposes of determining a higher 

education institution’s employer health care shared responsibility. 


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•HR 210 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 ‘‘Student Worker Exemp5 tion Act of 2016’’. 

6 SEC. 2. STUDENT WORKERS EXEMPTED FROM DETERMINA7 TION OF HIGHER EDUCATION INSTITUTION’S 

8 EMPLOYER HEALTH CARE SHARED RESPONSI9 BILITY. 

10 (a) IN GENERAL.—Subsection (c) of section 4980H of 

11 the Internal Revenue Code of 1986 is amended by redesig12 nating paragraphs (5), (6), and (7) as paragraphs (6), (7), 

13 and (8), respectively, and by inserting after paragraph (4) 

14 the following new paragraph: 

15 ‘‘(5) EXCEPTION FOR STUDENT WORKERS.— 

16 ‘‘(A) IN GENERAL.—Services rendered as a 

17 student worker to an eligible educational institu18 tion (as defined in section 25A(f)(2)) shall not be 

19 taken into account under this section as service 

20 provided by an employee. 

21 ‘‘(B) STUDENT WORKER.—For purposes of 

22 this paragraph, the term ‘student worker’ means, 

23 with respect to any eligible educational institu24 tion (as so defined), any individual who— 


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1 ‘‘(i) is employed by such institution, 

2 and 

3 ‘‘(ii) is a student enrolled at the insti4 tution and is carrying a full-time academic 

5 workload, as determined by the institution, 

6 under a standard applicable to all students 

7 enrolled in a particular educational pro8 gram.’’. 

9 (b) EFFECTIVE DATE.—The amendments made by this 

10 section shall apply to months beginning after December 31, 

11 2015. 


sradovich on DSK3GDR082PROD with BILLS

sradovich on DSK3GDR082PROD with BILLS
Union Calendar No. 506 

114TH CONGRESS 

2D SESSION H. R. 210 

[Report No. 114–655] 

A BILL 

To amend the Internal Revenue Code of 1986 to 

health care shared responsibility. mining a higher education institution’s employer exempt student workers for purposes of deterJULY 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