[Congressional Record Volume 164, Number 85 (Wednesday, May 23, 2018)]
[Senate]
[Page S2880]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

      By Mr. DAINES (for himself, Mr. Crapo, Mr. Thune, Mr. Rounds, and 
        Mr. Risch):
  S. 2943. 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 during the time the employer health coverage 
mandate exists; to the Committee on Finance.
  Mr. DAINES. Mr. President, I ask unanimous consent that the text of 
the bill be printed in the Record.
  There being no objection, the text of the bill was ordered to be 
printed in the Record, as follows:

                                S. 2943

       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:
       ``(G) 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 clause (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 
     clause (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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