Title: Student Job Protection Act of 2019
Policy area: Taxation

Summary:
Student Job Protection Act of 2019
This bill excludes certain student workers from being taken into account to determine an institution of higher education's employer health care shared responsibility under the Patient Protection and Affordable Care Act.
Specifically, the bill excludes individuals who are employed by the institution of higher education and carrying a full-time academic workload at the institution.

[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1291 Introduced in House (IH)]

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116th CONGRESS
  1st Session
                                H. R. 1291

 To amend the Internal Revenue Code of 1986 to exempt student workers 
 for purposes of determining a higher education institutions employer 
                   health care shared responsibility.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           February 14, 2019

  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 institutions 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 
2019''.

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.
    (c) Waiver of Statute of Limitations on Credit or Refund.--If the 
period of limitation on a credit or refund resulting from the 
amendments made by subsection (a) expires before the end of the 1-year 
period beginning on the date of the enactment of this Act, refund or 
credit of such overpayment (to the extent attributable to such 
amendments) may, nevertheless, be made or allowed if claim therefor is 
filed before the close of such 1-year period.
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