H.R. 210 — what changed
Student Worker Exemption Act of 2016
From Introduced in House to Reported in House. 2 sections amended between Introduced in House and Reported in House.
Section 1 Short title
changed
This Act may be cited as the “Student Worker Exemption Act of 2015”.2016”.
Sec. 2 Student workers exempted from determination of higher education institution’s employer health care shared responsibility
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.”
changed
Effective date— The amendments made by this section shall apply to months beginning after December 31, 2014.2015.