Protecting Jobs for Students Act

Bill: 113-hr-3777
Sponsor: full_name: Rep. Daines, Steve [R-MT-At Large]
Introduced: 2013-12-16
Policy area: Taxation
Subjects: Comprehensive health care

Employee benefits and pensions

Employee hiring

Employment and training programs

Health care costs and insurance

Health care coverage and access

Higher education

Sales and excise taxes

Student aid and college costs

Tax administration and collection, taxpayers

Vocational and technical education

Youth employment and child labor
Latest action: action_date: 2013-12-16
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2013-12-16
action_desc: Introduced in House
text: <p>Protecting Jobs for Students Act - Amends the Internal Revenue Code to provide that a student who is enrolled at an institution of higher education and is participating in a federal work-study program under the Higher Education Act of 1965 shall not be counted in determining the number of full-time employees of an employer for the purpose of shared responsibility requirements with respect to health coverage under the Patient Protection and Affordable Care Act. </p>

tv_txt: I 113th CONGRESS 1st Session H. R. 3777 IN THE HOUSE OF REPRESENTATIVES December 16, 2013 Mr. Daines 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 disregard students as employees for purposes of determining employer health care shared responsibility.

1. Short title This Act may be cited as the Protecting Jobs for Students Act . 2. Students disregarded as employees for purposes of determining employer shared responsibility (a) In general Subsection (c) of section 4980H 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 students The number of employees employed by an employer for any period shall be determined without regard to any individual who, during such period— (A) is a student enrolled at an institution of higher education (as defined in section 102 of the Higher Education Act of 1965), and (B) (i) is participating in an activity under a Federal work-study program under part C of title IV of the Higher Education Act of 1965, (ii) is employed as a condition of such enrollment, of such individual’s degree program, or of receiving a scholarship or tuition reduction with respect to such enrollment, (iii) is receiving credit towards a degree at such institution with respect to employment by such employer, or (iv) is employed by such institution (other than employment described in clause (i), (ii), or (iii)) and is carrying at least 1/2 the normal full-time work load for the course of study the student is pursuing. . (b) Effective date The amendment made by this section shall apply to months beginning after December 31, 2013.