Student Worker Exemption Act of 2016

Bill: 114-hr-210
Sponsor: full_name: Rep. Meadows, Mark [R-NC-11]
Introduced: 2015-01-08
Policy area: Taxation
Subjects: Comprehensive health care

Employee benefits and pensions

Health care costs and insurance

Health care coverage and access

Higher education

Sales and excise taxes

Tax administration and collection, taxpayers

Youth employment and child labor
Latest action: action_date: 2016-07-05
text: Placed on the Union Calendar, Calendar No. 506.

Summaries:
action_date: 2015-01-08
action_desc: Introduced in House
text: <p><strong>Student Worker Exemption Act of 2015</strong></p> <p>Amends the Internal Revenue Code to exclude students who are employed by an institution of higher education (IHE) and carrying a full-time academic workload at the IHE from being counted as full-time employees in calculating the IHE's shared responsibility regarding health care coverage under the Patient Protection and Affordable Care Act.</p>

action_date: 2016-07-05
action_desc: Reported to House with amendment(s)
text: <p><strong>Student Worker Exemption Act of </strong> <b>2016</b></p> <p>(Sec. 2) This bill amends the Internal Revenue Code to exclude students who are employed by an institution of higher education (IHE) and carrying a full-time academic workload at the IHE from being counted as full-time employees in calculating the IHE's shared responsibility regarding health care coverage under the Patient Protection and Affordable Care Act.</p>

tv_txt: I 114th CONGRESS 1st Session H. R. 210 IN THE HOUSE OF REPRESENTATIVES January 8, 2015 Mr. Meadows (for himself, Mrs. Brooks of Indiana , Mr. Rodney Davis of Illinois , Mr. Duncan of South Carolina , Mrs. Ellmers , Mr. Hanna , Mr. Jones , Mr. Murphy of Florida , Mr. Ribble , Mr. Rokita , Mr. Roskam , and 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 institution’s employer health care shared responsibility.

1. Short title This Act may be cited as the Student Worker Exemption Act of 2015 . 2. Student workers exempted from determination of higher education institution’s employer health care 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 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 is carrying a full-time academic workload, as determined by the institution, under a standard applicable to all students enrolled in a particular educational program. . (b) Effective date The amendments made by this section shall apply to months beginning after December 31, 2014.

tv_txt: IB Union Calendar No. 506 114th CONGRESS 2d Session H. R. 210 [Report No. 114–655] IN THE HOUSE OF REPRESENTATIVES January 8, 2015 Mr. Meadows (for himself, Mrs. Brooks of Indiana , Mr. Rodney Davis of Illinois , Mr. Duncan of South Carolina , Mrs. Ellmers , Mr. Hanna , Mr. Jones , Mr. Murphy of Florida , Mr. Ribble , Mr. Rokita , Mr. Roskam , and Mr. Turner ) introduced the following bill; which was referred to the Committee on Ways and Means July 5, 2016 Additional sponsors: Mr. Nunnelee , Mr. Rice of South Carolina , Mr. Messer , Mr. Palazzo , Mr. Pittenger , Mr. Schock , Mr. Jolly , Mr. Curbelo of Florida , Mr. Katko , Mr. Sensenbrenner , Mr. Hill , Mr. Poliquin , Mr. Goodlatte , Mr. Babin , Mr. Grothman , Mr. Duncan of Tennessee , Mr. Allen , Mr. Olson , Mrs. Black , Mr. Renacci , Mr. Kelly of Pennsylvania , and Mr. Marchant July 5, 2016 Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed Strike out all after the enacting clause and insert the part printed in italic For text of introduced bill, see copy of bill as introduced on January 8, 2015 A BILL To amend the Internal Revenue Code of 1986 to exempt student workers for purposes of determining a higher education institution’s employer health care shared responsibility.

1. Short title This Act may be cited as the Student Worker Exemption Act of 2016 . 2. Student workers exempted from determination of higher education institution’s employer health care 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 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 is carrying a full-time academic workload, as determined by the institution, under a standard applicable to all students enrolled in a particular educational program. . (b) Effective date The amendments made by this section shall apply to months beginning after December 31, 2015.

July 5, 2016 Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed