[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 9152 Introduced in House (IH)]

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118th CONGRESS
  2d Session
                                H. R. 9152

      To amend the Internal Revenue Code of 1986 to clarify that 
  determinations regarding whether an individual who is a contractor 
   providing services to an educational organization is a full time 
    employee for purposes of requirements relating to an employer's 
  responsibility to provide health coverage are subject to rules that 
            apply to employees of educational organizations.


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                    IN THE HOUSE OF REPRESENTATIVES

                             July 25, 2024

 Mr. Horsford (for himself, Mr. Norcross, Mr. Pocan, and Mrs. Dingell) 
 introduced the following bill; which was referred to the Committee on 
                             Ways and Means

_______________________________________________________________________

                                 A BILL


 
      To amend the Internal Revenue Code of 1986 to clarify that 
  determinations regarding whether an individual who is a contractor 
   providing services to an educational organization is a full time 
    employee for purposes of requirements relating to an employer's 
  responsibility to provide health coverage are subject to rules that 
            apply to employees of educational organizations.

    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 ``Securing Continued Healthcare for 
Our Operations and Logistics Professionals Act of 2024'' or the 
``SCHOOL Professionals Act of 2024''.

SEC. 2. CLARIFICATION REGARDING SHARED RESPONSIBILITY OF EMPLOYERS OF 
              CERTAIN CONTRACTORS OF EDUCATIONAL ORGANIZATIONS RELATING 
              TO HEALTH COVERAGE.

    (a) In General.--Section 4980H(c)(4)(B) of the Internal Revenue 
Code of 1986 is amended by inserting ``Such rules shall provide that 
individuals who primarily provide contract services to an educational 
organization shall be subject to rules similar to rules that apply to 
employees of an educational organization for purposes of determining 
whether such individual is a full-time employee for purposes of this 
section.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to months beginning after the date of the enactment of this Act.
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