[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3080 Reported in House (RH)]

<DOC>





                                                 Union Calendar No. 507
114th CONGRESS
  2d Session
                                H. R. 3080

                          [Report No. 114-656]

 To amend the Internal Revenue Code of 1986 to provide an exception to 
the employer health insurance mandate for Indian tribal governments and 
                       tribally owned businesses.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             July 15, 2015

 Mrs. Noem (for herself and Mr. Zinke) introduced the following bill; 
         which was referred to the Committee on Ways and Means

                              July 5, 2016

 Additional sponsors: Mr. Cole, Mr. Peterson, Mr. Ashford, Mr. Cramer, 
 Mr. Lucas, Mr. Mullin, Mr. Smith of Missouri, Mr. Russell, Mr. Kline, 
   Mr. McHenry, Mr. Cook, Mr. Calvert, Mr. Denham, Mr. Benishek, Mr. 
 Amodei, Mr. Renacci, Mr. Nunes, Mr. Simpson, Mr. Paulsen, Ms. Jenkins 
of Kansas, Mr. Reed, Mr. Buchanan, Mr. Kelly of Pennsylvania, Mr. Smith 
                 of Nebraska, Mr. Long, and Mr. Meehan

                              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 July 
                               15, 2015]


_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to provide an exception to 
the employer health insurance mandate for Indian tribal governments and 
                       tribally owned businesses.


 


    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 ``Tribal Employment and Jobs 
Protection Act''.

SEC. 2. EXCEPTION TO EMPLOYER HEALTH INSURANCE MANDATE FOR INDIAN 
              TRIBAL GOVERNMENTS AND TRIBALLY OWNED BUSINESSES.

    (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:
                    ``(G) Exception for indian tribal governments and 
                tribally owned businesses.--
                            ``(i) In general.--The term `applicable 
                        large employer' shall not include any tribal 
                        employer.
                            ``(ii) Tribal employer.--For purposes of 
                        this subparagraph, the term `tribal employer' 
                        means--
                                    ``(I) any Indian tribal government 
                                (as defined in section 7701(a)(40)) or 
                                subdivision thereof, or any agency or 
                                instrumentality of either,
                                    ``(II) any tribal organization (as 
                                defined in section 4(l) of the Indian 
                                Self-Determination and Education 
                                Assistance Act (25 U.S.C. 450b(l))),
                                    ``(III) any corporation if more 
                                than 50 percent (determined by vote and 
                                value) of the outstanding stock of such 
                                corporation is owned, directly or 
                                indirectly, by any entity described in 
                                subclause (I) or (II), and
                                    ``(IV) any partnership if more than 
                                50 percent of the value of the capital 
                                and profits interests are owned, 
                                directly or indirectly, by any entity 
                                described in subclause (I) or (II).''.
    (b) Effective Date.--The amendment made by this section shall apply 
to months beginning after December 31, 2015.
                                                 Union Calendar No. 507

114th CONGRESS

  2d Session

                               H. R. 3080

                          [Report No. 114-656]

_______________________________________________________________________

                                 A BILL

 To amend the Internal Revenue Code of 1986 to provide an exception to 
the employer health insurance mandate for Indian tribal governments and 
                       tribally owned businesses.

_______________________________________________________________________

                              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