Safeguarding Classrooms Hurt by ObamaCare's Obligatory Levies

Bill: 114-s-470
Sponsor: full_name: Sen. Thune, John [R-SD]
Introduced: 2015-02-12
Policy area: Taxation
Subjects: Academic performance and assessments

Comprehensive health care

Congressional oversight

Elementary and secondary education

Employee benefits and pensions

Government studies and investigations

Health care costs and insurance

Health care coverage and access

Higher education

Sales and excise taxes

Teaching, teachers, curricula
Latest action: action_date: 2015-02-12
text: Read twice and referred to the Committee on Finance.

Summaries:
action_date: 2015-02-12
action_desc: Introduced in Senate
text: <p><strong>Safeguarding Classrooms Hurt by ObamaCare's Obligatory Levies</strong> </p> <p>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> <p>Directs the Secretary of Education to study and report on the impact of the employer health insurance mandate on educational agencies and institutions before and after the enactment of this Act. </p>

tv_txt: II 114th CONGRESS 1st Session S. 470 IN THE SENATE OF THE UNITED STATES February 12, 2015 Mr. Thune (for himself, Mr. Portman , Mr. Grassley , Ms. Ayotte , Mr. Rounds , and Mr. Scott ) 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, and for other purposes.

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, 2014. 3. Study of impact on education The Secretary of Education shall— (1) study the impact of the employer health insurance mandate under section 4980H of the Internal Revenue Code of 1986 as in effect on the day before the date of enactment of this Act and the impact of such mandate as in effect on the day after the date of enactment of this Act— (A) in coordination with the national assessment of title I under section 1501 of the Elementary and Secondary Education Act of 1965 ( 20 U.S.C. 6491 ), the ability of State educational agencies, local educational agencies, elementary schools, and secondary schools to meet the purposes of title I of the Elementary and Secondary Education Act of 1965 ( 20 U.S.C. 6301 et seq. ); and (B) in coordination with the annual data collection conducted through the Integrated Postsecondary Education Data System described in section 132(i)(4) of the Higher Education Act of 1965 ( 20 U.S.C. 1015a(i)(4) ), the ability of institutions of higher education to maintain academic programs; and (2) not later than one year after the date of the enactment of this Act, submit separate written reports to Congress with respect to the studies conducted under subparagraphs (A) and (B) of paragraph (1).