[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[S. 2462 Introduced in Senate (IS)]

113th CONGRESS
  2d Session
                                S. 2462

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


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                   IN THE SENATE OF THE UNITED STATES

                             June 11, 2014

Mr. Thune (for himself and Mr. Grassley) introduced the following bill; 
     which was read twice and referred to the Committee on Finance

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                                 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 Classrooms Hurt by 
ObamaCare's Obligatory Levies''.

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 local educational agency or 
                        State educational agency (as such terms are 
                        defined in section 9101 of such Act), and
                            ``(iii) any institution of higher education 
                        (as such term is defined in section 102 of the 
                        Higher Education Act of 1965).''.
    (b) Effective Date.--The amendment made by this section shall apply 
to months beginning after December 31, 2013.
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