[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 210 Reported in House (RH)]

<DOC>





                                                 Union Calendar No. 506
114th CONGRESS
  2d Session
                                H. R. 210

                          [Report No. 114-655]

 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.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 8, 2015

 Mr. Meadows (for himself, Mrs. Brooks of Indiana, Mr. Rodney Davis of 
 Illinois, Mr. Duncan of South Carolina, Mrs. Ellmers, Mr. Hanna, Mr. 
 Jones, Mr. Murphy of Florida, Mr. Ribble, Mr. Rokita, Mr. Roskam, and 
 Mr. Turner) introduced the following bill; which was referred to the 
                      Committee on Ways and Means

                              July 5, 2016

  Additional sponsors: Mr. Nunnelee, Mr. Rice of South Carolina, Mr. 
Messer, Mr. Palazzo, Mr. Pittenger, Mr. Schock, Mr. Jolly, Mr. Curbelo 
 of Florida, Mr. Katko, Mr. Sensenbrenner, Mr. Hill, Mr. Poliquin, Mr. 
Goodlatte, Mr. Babin, Mr. Grothman, Mr. Duncan of Tennessee, Mr. Allen, 
Mr. Olson, Mrs. Black, Mr. Renacci, Mr. Kelly of Pennsylvania, and Mr. 
                                Marchant

                              July 5, 2016

  Reported with an amendment, committed to the Committee of the Whole 
       House on the State of the Union, and ordered to be printed
 [Strike out all after the enacting clause and insert the part printed 
                               in italic]
[For text of introduced bill, see copy of bill as introduced on January 
                                8, 2015]


_______________________________________________________________________

                                 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.


 


    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 ``Student Worker Exemption Act of 
2016''.

SEC. 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, 2015.
                                                 Union Calendar No. 506

114th CONGRESS

  2d Session

                               H. R. 210

                          [Report No. 114-655]

_______________________________________________________________________

                                 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.

_______________________________________________________________________

                              July 5, 2016

  Reported with an amendment, committed to the Committee of the Whole 
       House on the State of the Union, and ordered to be printed