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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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 busi-
nesses. 
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Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Tribal Employment and 
Jobs Protection Act’’. 
SEC. 2. EXCEPTION TO EMPLOYER HEALTH INSURANCE 
MANDATE 
FOR 
INDIAN 
TRIBAL 
GOVERN-
MENTS AND TRIBALLY OWNED BUSINESSES. 
(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: 
‘‘(G) EXCEPTION FOR INDIAN TRIBAL GOV-
ERNMENTS
AND
TRIBALLY
OWNED
BUSI-
NESSES.— 
‘‘(i) IN GENERAL.—The term ‘applica-
ble large employer’ shall not include any 
tribal employer. 
‘‘(ii) TRIBAL
EMPLOYER.—For pur-
poses of this subparagraph, the term ‘tribal 
employer’ means— 
‘‘(I) any Indian tribal govern-
ment 
(as 
defined 
in 
section 
7701(a)(40)) or subdivision thereof, or 
any agency or instrumentality of ei-
ther, 
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‘‘(II) any tribal organization (as 
defined in section 4(l) of the Indian 
Self-Determination and Education As-
sistance Act (25 U.S.C. 450b(l))), 
‘‘(III) any corporation if more 
than 50 percent (determined by vote 
and value) of the outstanding stock of 
such corporation is owned, directly or 
indirectly, by any entity described in 
subclause (I) or (II), and 
‘‘(IV) any partnership if more 
than 50 percent of the value of the cap-
ital and profits interests are owned, di-
rectly or indirectly, by any entity de-
scribed in subclause (I) or (II).’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to months beginning after December 31, 
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 
provide an exception to the employer health in-
surance mandate for Indian tribal governments 
and tribally owned businesses. 
JULY 5, 2016 
Reported with an amendment, committed to the Com-
mittee of the Whole House on the State of the Union, 
and ordered to be printed 
VerDate Sep 11 2014 
22:20 Jul 05, 2016
Jkt 059200
PO 00000
Frm 00006
Fmt 6651
Sfmt 6651
E:\BILLS\H3080.RH
H3080
sradovich on DSK3GDR082PROD with BILLS