113 HR 5262 IH: Student Worker Exemption Act of 2014 U.S. House of Representatives 2014-07-30 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

I 113th CONGRESS 2d Session H. R. 5262 IN THE HOUSE OF REPRESENTATIVES July 30, 2014 Mr. Meadows (for himself, Mr. Messer, Mr. Murphy of Florida, Mr. Hudson, Mr. McIntyre, Mrs. Ellmers, Mr. Coble, Mr. Pittenger, Mr. Rokita, and Mr. Boustany) 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 2014.

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, 2013.