[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[S. 3463 Introduced in Senate (IS)]

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114th CONGRESS
  2d Session
                                S. 3463

 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 SENATE OF THE UNITED STATES

                           September 29, 2016

  Mr. Johnson 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 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.
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