Safeguarding Children Harmed by Obamacare's Onerous Levies Act

Bill: 113-hr-2443
Sponsor: full_name: Rep. Messer, Luke [R-IN-6]
Introduced: 2013-06-19
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: 2013-07-23
text: Referred to the Subcommittee on Health.

Summaries:
action_date: 2013-06-19
action_desc: Introduced in House
text: <p>Safeguarding Children Harmed by Obamacare's Onerous Levies Act - Amends the Internal Revenue Code to exclude from the definition of &quot;applicable large employer&quot; for purposes of the employer mandate to provide health care coverage for employees: (1) any elementary or secondary school, (2) any for-profit school which would be an elementary or secondary school if it were nonprofit, (3) any state or local educational agency, and (4) any institution of higher education (other than institutions outside of the United States). </p>

tv_txt: I 113th CONGRESS 1st Session H. R. 2443 IN THE HOUSE OF REPRESENTATIVES June 19, 2013 Mr. Messer (for himself, Mr. Rokita , and Mrs. Brooks of Indiana ) 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 certain educational institutions from the employer health insurance mandate.

1. Short title This Act may be cited as the Safeguarding Children Harmed by Obamacare’s Onerous Levies Act . 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 for-profit school which would be such an elementary school or secondary school if such school were a nonprofit school, (iii) any local educational agency or State educational agency (as such terms are defined in section 9101 of such Act), and (iv) any institution of higher education (as such term is defined in section 102 of the Higher Education Act of 1965, except that such term does not include institutions described in subsection (a)(1)(C) of such section 102). . (b) Effective date The amendment made by this section shall apply to months beginning after December 31, 2013.