Title: Tribal Employment and Jobs Protection Act
Policy area: Health

Summary:
Tribal Employment and Jobs Protection Act
This bill amends the Internal Revenue Code to exclude from the definition of "applicable large employer" for purposes of the employer health care mandate under the Patient Protection and Affordable Care Act (PPACA): (1) any Indian tribal government or subdivision, (2) any tribal organization, or (3) any corporation or partnership if more than 50% of the equity interest of such an entity is owned by an Indian tribal government or tribal organization. An applicable large employer is defined by PPACA as an employer who employs 50 or more full-time employees who provide services on average at least 30 hours per week.

[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[S. 2943 Introduced in Senate (IS)]

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115th CONGRESS
  2d Session
                                S. 2943

  To amend the Internal Revenue Code of 1986 to exempt Indian tribal 
governments and other tribal entities from the employer health coverage 
  mandate during the time the employer health coverage mandate exists.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                              May 23, 2018

  Mr. Daines (for himself, Mr. Crapo, Mr. Thune, Mr. Rounds, and Mr. 
Risch) 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 Indian tribal 
governments and other tribal entities from the employer health coverage 
  mandate during the time the employer health coverage mandate exists.

    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 ``Tribal Employment and Jobs 
Protection Act''.

SEC. 2. EXEMPTION OF INDIAN TRIBAL GOVERNMENTS FROM EMPLOYER MANDATE.

    (a) In General.--Paragraph (2) of section 4980H(c) of the Internal 
Revenue Code of 1986 is amended by adding at the end the following new 
subparagraph:
                    ``(G) Certain indian employers.--The term 
                `applicable large employer' does not include--
                            ``(i) any Indian tribal government (as 
                        defined in section 7701(a)(40)), a subdivision 
                        of an Indian tribal government (determined in 
                        accordance with section 7871(d)), or an agency 
                        or instrumentality of an Indian tribal 
                        government or subdivision thereof,
                            ``(ii) any tribal organization (as defined 
                        in section 4(l) of the Indian Self-
                        Determination and Education Assistance Act),
                            ``(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 clause (i) or (ii), or
                            ``(iv) any partnership if more than 50 
                        percent of the value of the capital and profits 
                        interests of such partnership are owned, 
                        directly or indirectly, by any entity described 
                        in clause (i) or (ii).''.
    (b) Effective Date.--The amendment made by this section shall apply 
to calendar years beginning after December 31, 2014.
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