Safeguarding Classrooms Hurt by ObamaCare's Obligatory Levies

Bill: 113-s-2462
Sponsor: full_name: Sen. Thune, John [R-SD]
Introduced: 2014-06-11
Policy area: Taxation
Subjects: Comprehensive health care

Elementary and secondary education

Employee benefits and pensions

Health care costs and insurance

Health care coverage and access

Higher education

Sales and excise taxes

Teaching, teachers, curricula
Latest action: action_date: 2014-06-11
text: Read twice and referred to the Committee on Finance.

Summaries:
action_date: 2014-06-11
action_desc: Introduced in Senate
text: <p>Safeguarding Classrooms Hurt by ObamaCare's Obligatory Levies - Amends the Internal Revenue Code to exclude any elementary or secondary school, state or local educational agency, and institution of higher education from the definition of "applicable large employer" for purposes of the employer mandate to provide health care coverage for employees.</p>

tv_txt: II 113th CONGRESS 2d Session S. 2462 IN THE SENATE OF THE UNITED STATES June 11, 2014 Mr. Thune (for himself and Mr. Grassley ) 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.

1. Short title This Act may be cited as the Safeguarding Classrooms Hurt by ObamaCare’s Obligatory Levies . 2. Certain educational institutions exempt from employer health insurance mandate (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: (F) Exception for certain educational institutions The term applicable large employer shall not include— (i) any elementary school or secondary school (as such terms are defined in section 9101 of the Elementary and Secondary Education Act of 1965), (ii) any local educational agency or State educational agency (as such terms are defined in section 9101 of such Act), and (iii) any institution of higher education (as such term is defined in section 102 of the Higher Education Act of 1965). . (b) Effective date The amendment made by this section shall apply to months beginning after December 31, 2013.