Title: Student Job Protection Act of 2017
Policy area: Taxation

Summary:
Student Job Protection Act of 2017
This bill amends the Internal Revenue Code to exclude students who are employed by an institution of higher education (IHE) and carrying what the school considers a full-time academic workload at the IHE from being counted as full-time employees in calculating the IHE's shared responsibility regarding health care coverage under the Patient Protection and Affordable Care Act.

[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 287 Introduced in House (IH)]

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115th CONGRESS
  1st Session
                                H. R. 287

 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 4, 2017

  Mr. Turner introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 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.

    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 ``Student Job Protection Act of 
2017''.

SEC. 2. STUDENT WORKERS EXEMPTED FROM DETERMINATION OF HIGHER EDUCATION 
              INSTITUTION'S EMPLOYER HEALTH CARE SHARED RESPONSIBILITY.

    (a) In General.--Section 4980H(c) of the Internal Revenue Code of 
1986 is amended by redesignating paragraphs (5), (6), and (7) as 
paragraphs (6), (7), and (8), respectively, and by inserting after 
paragraph (4) the following new paragraph:
            ``(5) Exception for student workers.--
                    ``(A) In general.--Services rendered as a student 
                worker to an eligible educational institution (as 
                defined in section 25A(f)(2)) shall not be taken into 
                account under this section as service provided by an 
                employee.
                    ``(B) Student worker.--For purposes of this 
                paragraph, the term `student worker' means, with 
                respect to any eligible educational institution (as so 
                defined), any individual who--
                            ``(i) is employed by such institution, and
                            ``(ii) is a student enrolled at the 
                        institution and whose academic activity is 
                        consistent with the normal full time work load 
                        as determined by the institution for the course 
                        of study the individual is pursuing.''.
    (b) Effective Date.--The amendments made by this section shall 
apply to months beginning after December 31, 2013.
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