Student Worker Exemption Act of 2014

Student Worker Exemption Act of 2014 - Amends the Internal Revenue Code to exclude students who are employed by an institution of higher education (IHE) and carrying a full-time academic workload at the IHE from being counted as full-time employees in calculating the IHE's shared responsibility regarding health care coverage under the Patient Protection and Affordable Care Act.

[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5262 Introduced in House (IH)]

113th CONGRESS
  2d Session
                                H. R. 5262

 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 HOUSE OF REPRESENTATIVES

                             July 30, 2014

   Mr. Meadows (for himself, Mr. Messer, Mr. Murphy of Florida, Mr. 
   Hudson, Mr. McIntyre, Mrs. Ellmers, Mr. Coble, Mr. Pittenger, Mr. 
  Rokita, and Mr. Boustany) 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 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 
2014''.

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, 2013.
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