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H.R. 210 (114th): Student Worker Exemption Act of 2016


The text of the bill below is as of Jul 5, 2016 (Reported by House Committee). The bill was not enacted into law.


IB

Union Calendar No. 506

114th CONGRESS

2d Session

H. R. 210

[Report No. 114–655]

IN THE HOUSE OF REPRESENTATIVES

January 8, 2015

(for himself, Mrs. Brooks of Indiana, Mr. Rodney Davis of Illinois, Mr. Duncan of South Carolina, Mrs. Ellmers, Mr. Hanna, Mr. Jones, Mr. Murphy of Florida, Mr. Ribble, Mr. Rokita, Mr. Roskam, and Mr. Turner) introduced the following bill; which was referred to the Committee on Ways and Means

July 5, 2016

Additional sponsors: Mr. Nunnelee, Mr. Rice of South Carolina, Mr. Messer, Mr. Palazzo, Mr. Pittenger, Mr. Schock, Mr. Jolly, Mr. Curbelo of Florida, Mr. Katko, Mr. Sensenbrenner, Mr. Hill, Mr. Poliquin, Mr. Goodlatte, Mr. Babin, Mr. Grothman, Mr. Duncan of Tennessee, Mr. Allen, Mr. Olson, Mrs. Black, Mr. Renacci, Mr. Kelly of Pennsylvania, and Mr. Marchant

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 January 8, 2015


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.


1.

Short title

This Act may be cited as the Student Worker Exemption Act of 2016.

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.

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