Text: H.R.2443 — 113th Congress (2013-2014)All Information (Except Text)

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Introduced in House (06/19/2013)


113th CONGRESS
1st Session
H. R. 2443


To amend the Internal Revenue Code of 1986 to exempt certain educational institutions from the employer health insurance mandate.


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.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Short title.

This Act may be cited as the “Safeguarding Children Harmed by Obamacare’s Onerous Levies Act”.

SEC. 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.