Safeguarding Children Harmed by Obamacare's Onerous Levies Act

Safeguarding Children Harmed by Obamacare's Onerous Levies Act - Amends the Internal Revenue Code to exclude from the definition of "applicable large employer" for purposes of the employer mandate to provide health care coverage for employees: (1) any elementary or secondary school, (2) any for-profit school which would be an elementary or secondary school if it were nonprofit, (3) any state or local educational agency, and (4) any institution of higher education (other than institutions outside of the United States).

[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2443 Introduced in House (IH)]

113th CONGRESS
  1st Session
                                H. R. 2443

     To amend the Internal Revenue Code of 1986 to exempt certain 
  educational institutions from the employer health insurance mandate.


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                    IN THE HOUSE OF REPRESENTATIVES

                             June 19, 2013

   Mr. Messer (for himself, Mr. Rokita, and Mrs. Brooks of Indiana) 
 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 exempt certain 
  educational institutions from the employer health insurance 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 ``Safeguarding Children Harmed by 
Obamacare's Onerous Levies Act''.

SEC. 2. CERTAIN EDUCATIONAL INSTITUTIONS EXEMPT FROM EMPLOYER HEALTH 
              INSURANCE MANDATE.

    (a) In General.--Section 4980H(c)(2) of the Internal Revenue Code 
of 1986 is amended by adding at the end the following new subparagraph:
                    ``(F) Exception for certain educational 
                institutions.--The term `applicable large employer' 
                shall not include--
                            ``(i) any elementary school or secondary 
                        school (as such terms are defined in section 
                        9101 of the Elementary and Secondary Education 
                        Act of 1965),
                            ``(ii) any for-profit school which would be 
                        such an elementary school or secondary school 
                        if such school were a nonprofit school,
                            ``(iii) any local educational agency or 
                        State educational agency (as such terms are 
                        defined in section 9101 of such Act), and
                            ``(iv) any institution of higher education 
                        (as such term is defined in section 102 of the 
                        Higher Education Act of 1965, except that such 
                        term does not include institutions described in 
                        subsection (a)(1)(C) of such section 102).''.
    (b) Effective Date.--The amendment made by this section shall apply 
to months beginning after December 31, 2013.
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