II 

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. 

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 ‘‘Safeguarding Class5 rooms Hurt by ObamaCare’s Obligatory Levies’’. 


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1 SEC. 2. CERTAIN EDUCATIONAL INSTITUTIONS EXEMPT 

2 FROM EMPLOYER HEALTH INSURANCE MAN3 DATE. 

4 (a) IN GENERAL.—Section 4980H(c)(2) of the Inter5 nal Revenue Code of 1986 is amended by adding at the 

6 end the following new subparagraph: 

7 ‘‘(F) EXCEPTION FOR CERTAIN EDU8 CATIONAL INSTITUTIONS.—The term ‘applicable 

9 large employer’ shall not include— 

10 ‘‘(i) any elementary school or sec11 ondary school (as such terms are defined 

12 in section 9101 of the Elementary and 

13 Secondary Education Act of 1965), 

14 ‘‘(ii) any local educational agency or 

15 State educational agency (as such terms 

16 are defined in section 9101 of such Act), 

17 and 

18 ‘‘(iii) any institution of higher edu19 cation (as such term is defined in section 

20 102 of the Higher Education Act of 

21 1965).’’. 

22 (b) EFFECTIVE DATE.—The amendment made by 

23 this section shall apply to months beginning after Decem24 ber 31, 2014. 

25 SEC. 3. STUDY OF IMPACT ON EDUCATION. 

26 The Secretary of Education shall— 


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1 (1) study the impact of the employer health in2 surance mandate under section 4980H of the Inter3 nal Revenue Code of 1986 as in effect on the day 

4 before the date of enactment of this Act and the im5 pact of such mandate as in effect on the day after 

6 the date of enactment of this Act— 

7 (A) in coordination with the national as8 sessment of title I under section 1501 of the 

9 Elementary and Secondary Education Act of 

10 1965 (20 U.S.C. 6491), the ability of State 

11 educational agencies, local educational agencies, 

12 elementary schools, and secondary schools to 

13 meet the purposes of title I of the Elementary 

14 and Secondary Education Act of 1965 (20 

15 U.S.C. 6301 et seq.); and 

16 (B) in coordination with the annual data 

17 collection conducted through the Integrated 

18 Postsecondary Education Data System de19 scribed in section 132(i)(4) of the Higher Edu20 cation Act of 1965 (20 U.S.C. 1015a(i)(4)), the 

21 ability of institutions of higher education to 

22 maintain academic programs; and 

23 (2) not later than one year after the date of the 

24 enactment of this Act, submit separate written re25 ports to Congress with respect to the studies conVerDate Sep 11 2014 22:15 Feb 19, 2015 Jkt 049200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\S470.IS S470

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1 ducted under subparagraphs (A) and (B) of para2 graph (1). 

Æ 


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