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[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[S. 470 Introduced in Senate (IS)]

114th CONGRESS
  1st Session
                                 S. 470

     To amend the Internal Revenue Code of 1986 to exempt certain 
 educational institutions from the employer health insurance mandate, 
                        and for other purposes.

_______________________________________________________________________

                   IN THE SENATE OF THE UNITED STATES

                           February 12, 2015

  Mr. Thune (for himself, Mr. Portman, Mr. Grassley, Ms. Ayotte, Mr. 
 Rounds, and Mr. Scott) introduced the following bill; which was read 
             twice and referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL

 
     To amend the Internal Revenue Code of 1986 to exempt certain 
 educational institutions from the employer health insurance mandate, 
                        and for other purposes.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Safeguarding Classrooms Hurt by 
ObamaCare's Obligatory Levies''.

SEC. 2. CERTAIN EDUCATIONAL INSTITUTIONS EXEMPT FROM EMPLOYER HEALTH 
              INSURANCE MANDATE.

    (a) In General.--Section 4980H(c)(2) of the Internal Revenue Code 
of 1986 is amended by adding at the end the following new subparagraph:
                    ``(F) Exception for certain educational 
                institutions.--The term `applicable large employer' 
                shall not include--
                            ``(i) any elementary school or secondary 
                        school (as such terms are defined in section 
                        9101 of the Elementary and Secondary Education 
                        Act of 1965),
                            ``(ii) any local educational agency or 
                        State educational agency (as such terms are 
                        defined in section 9101 of such Act), and
                            ``(iii) any institution of higher education 
                        (as such term is defined in section 102 of the 
                        Higher Education Act of 1965).''.
    (b) Effective Date.--The amendment made by this section shall apply 
to months beginning after December 31, 2014.

SEC. 3. STUDY OF IMPACT ON EDUCATION.

    The Secretary of Education shall--
            (1) study the impact of the employer health insurance 
        mandate under section 4980H of the Internal Revenue Code of 
        1986 as in effect on the day before the date of enactment of 
        this Act and the impact of such mandate as in effect on the day 
        after the date of enactment of this Act--
                    (A) in coordination with the national assessment of 
                title I under section 1501 of the Elementary and 
                Secondary Education Act of 1965 (20 U.S.C. 6491), the 
                ability of State educational agencies, local 
                educational agencies, elementary schools, and secondary 
                schools to meet the purposes of title I of the 
                Elementary and Secondary Education Act of 1965 (20 
                U.S.C. 6301 et seq.); and
                    (B) in coordination with the annual data collection 
                conducted through the Integrated Postsecondary 
                Education Data System described in section 132(i)(4) of 
                the Higher Education Act of 1965 (20 U.S.C. 
                1015a(i)(4)), the ability of institutions of higher 
                education to maintain academic programs; and
            (2) not later than one year after the date of the enactment 
        of this Act, submit separate written reports to Congress with 
        respect to the studies conducted under subparagraphs (A) and 
        (B) of paragraph (1).
                                 <all>
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