Student Job Protection Act of 2019

Bill: 116-hr-1291
Sponsor: full_name: Rep. Turner, Michael R. [R-OH-10]
Introduced: 2019-02-14
Policy area: Taxation
Subjects: Comprehensive health care

Credit and credit markets

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: 2019-02-14
text: Referred to the Subcommittee on Health.

Summaries:
action_date: 2019-02-14
action_desc: Introduced in House
text: <p><strong>Student Job Protection Act of 201</strong><b>9</b></p> <p>This bill excludes certain student workers from being taken into account to determine an institution of higher education's employer health care shared responsibility under the Patient Protection and Affordable Care Act.</p> <p>Specifically, the bill excludes individuals who are employed by the institution of higher education and carrying a full-time academic workload at the institution. </p>

tv_txt: I 116th CONGRESS 1st Session H. R. 1291 IN THE HOUSE OF REPRESENTATIVES February 14, 2019 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 institutions employer health care shared responsibility.

1. Short title This Act may be cited as the Student Job Protection Act of 2019 . 2. Student workers exempted from determination of higher education institution’s employer health care shared responsibility (a) In general Section 4980H(c) 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 whose academic activity is consistent with the normal full time work load as determined by the institution for the course of study the individual is pursuing. . (b) Effective date The amendments made by this section shall apply to months beginning after December 31, 2013. (c) Waiver of statute of limitations on credit or refund If the period of limitation on a credit or refund resulting from the amendments made by subsection (a) expires before the end of the 1-year period beginning on the date of the enactment of this Act, refund or credit of such overpayment (to the extent attributable to such amendments) may, nevertheless, be made or allowed if claim therefor is filed before the close of such 1-year period.