[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[S. 1771 Introduced in Senate (IS)]

114th CONGRESS
  1st Session
                                S. 1771

  To amend the Internal Revenue Code of 1986 to exempt Indian tribal 
governments and other tribal entities from the employer health coverage 
                                mandate.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             July 15, 2015

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

_______________________________________________________________________

                                 A BILL


 
  To amend the Internal Revenue Code of 1986 to exempt Indian tribal 
governments and other tribal entities from the employer health coverage 
                                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 ``Tribal Employment and Jobs 
Protection Act''.

SEC. 2. EXEMPTION OF INDIAN TRIBAL GOVERNMENTS FROM EMPLOYER MANDATE.

    (a) In General.--Paragraph (2) of section 4980H(c) of the Internal 
Revenue Code of 1986 is amended by adding at the end the following new 
subparagraph:
                    ``(F) Certain indian employers.--The term 
                `applicable large employer' does not include--
                            ``(i) any Indian tribal government (as 
                        defined in section 7701(a)(40)), a subdivision 
                        of an Indian tribal government (determined in 
                        accordance with section 7871(d)), or an agency 
                        or instrumentality of an Indian tribal 
                        government or subdivision thereof,
                            ``(ii) any tribal organization (as defined 
                        in section 4(l) of the Indian Self-
                        Determination and Education Assistance Act),
                            ``(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), or
                            ``(iv) any partnership if more than 50 
                        percent of the value of the capital and profits 
                        interests of such partnership 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 calendar years beginning after December 31, 2014.
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