Tribal Employment and Jobs Protection Act

Bill: 115-s-2943
Sponsor: full_name: Sen. Daines, Steve [R-MT]
Introduced: 2018-05-23
Policy area: Health
Subjects: Employee benefits and pensions

Health care costs and insurance

Health care coverage and access

Indian social and development programs

Minority employment

Sales and excise taxes
Latest action: action_date: 2018-05-23
text: Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S2880)

Summaries:
action_date: 2018-05-23
action_desc: Introduced in Senate
text: <p><strong>Tribal Employment and Jobs Protection Act </strong></p> <p>This bill amends the Internal Revenue Code to exclude from the definition of "applicable large employer" for purposes of the employer health care mandate under the Patient Protection and Affordable Care Act (PPACA): (1) any Indian tribal government or subdivision, (2) any tribal organization, or (3)&nbsp;any corporation or partnership if more than 50% of the equity interest of such an entity is owned by an Indian tribal government or tribal organization. An applicable large employer is defined by PPACA as an employer who employs 50 or more full-time employees who provide services on average at least 30 hours per week. </p>

tv_txt: II 115th CONGRESS 2d Session S. 2943 IN THE SENATE OF THE UNITED STATES May 23, 2018 Mr. Daines (for himself, Mr. Crapo , Mr. Thune , Mr. Rounds , and Mr. Risch ) 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 Indian tribal governments and other tribal entities from the employer health coverage mandate during the time the employer health coverage mandate exists.

1. Short title This Act may be cited as the Tribal Employment and Jobs Protection Act . 2. Exemption of Indian tribal governments from employer mandate (a) In general Paragraph (2) of section 4980H(c) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: (G) Certain Indian employers The term applicable large employer does not include— (i) any Indian tribal government (as defined in section 7701(a)(40)), a subdivision of an Indian tribal government (determined in accordance with section 7871(d)), or an agency or instrumentality of an Indian tribal government or subdivision thereof, (ii) any tribal organization (as defined in section 4(l) of the Indian Self-Determination and Education Assistance Act), (iii) any corporation if more than 50 percent (determined by vote and value) of the outstanding stock of such corporation is owned, directly or indirectly, by any entity described in clause (i) or (ii), or (iv) any partnership if more than 50 percent of the value of the capital and profits interests of such partnership are owned, directly or indirectly, by any entity described in clause (i) or (ii). . (b) Effective date The amendment made by this section shall apply to calendar years beginning after December 31, 2014.