[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3777 Introduced in House (IH)]

113th CONGRESS
  1st Session
                                H. R. 3777

  To amend the Internal Revenue Code of 1986 to disregard students as 
   employees for purposes of determining employer health care shared 
                            responsibility.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           December 16, 2013

  Mr. Daines 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 disregard students as 
   employees for purposes of determining employer health care shared 
                            responsibility.

    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 ``Protecting Jobs for Students Act''.

SEC. 2. STUDENTS DISREGARDED AS EMPLOYEES FOR PURPOSES OF DETERMINING 
              EMPLOYER 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 students.--The number of employees 
        employed by an employer for any period shall be determined 
        without regard to any individual who, during such period--
                    ``(A) is a student enrolled at an institution of 
                higher education (as defined in section 102 of the 
                Higher Education Act of 1965), and
                    ``(B)(i) is participating in an activity under a 
                Federal work-study program under part C of title IV of 
                the Higher Education Act of 1965,
                    ``(ii) is employed as a condition of such 
                enrollment, of such individual's degree program, or of 
                receiving a scholarship or tuition reduction with 
                respect to such enrollment,
                    ``(iii) is receiving credit towards a degree at 
                such institution with respect to employment by such 
                employer, or
                    ``(iv) is employed by such institution (other than 
                employment described in clause (i), (ii), or (iii)) and 
                is carrying at least \1/2\ the normal full-time work 
                load for the course of study the student is 
                pursuing.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to months beginning after December 31, 2013.
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