Section 1 Short title
This Act may be cited as the “Safeguarding Classrooms Hurt by ObamaCare’s Obligatory Levies”.
Safeguarding Classrooms Hurt by ObamaCare’s Obligatory Levies
A BILL
To amend the Internal Revenue Code of 1986 to exempt certain educational institutions from the employer health insurance mandate, and for other purposes.
Sec. 2 Certain educational institutions exempt from employer health insurance mandate
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 local educational agency or State educational agency (as such terms are defined in section 9101 of such Act), and
“(iii) any institution of higher education (as such term is defined in section 102 of the Higher Education Act of 1965).”
Effective date— The amendment made by this section shall apply to months beginning after December 31, 2013.
Sec. 3 Study of impact on education
The Secretary of Education shall—
study the impact of the employer health insurance mandate under section 4980H of the Internal Revenue Code of 1986 as in effect on the day before the date of enactment of this Act and the impact of such mandate as in effect on the day after the date of enactment of this Act on—
in coordination with the national assessment of title I under section 1501 of the Elementary and Secondary Education Act of 1965 (20 U.S.C. 6491), the ability of State educational agencies, local educational agencies, elementary schools, and secondary schools to meet the purposes of title I of the Elementary and Secondary Education Act of 1965 (20 U.S.C. 6301 et seq.); and
in coordination with the annual data collection conducted through the Integrated Postsecondary Education Data System described in section 132(i)(4) of the Higher Education Act of 1965 (20 U.S.C. 1015a(i)(4)), the ability of institutions of higher education to maintain academic programs; and
not later than one year after the date of the enactment of this Act, submit separate written reports to Congress with respect to the studies conducted under subparagraphs (A) and (B) of paragraph (1).