H.R. 1291 - Student Job Protection Act of 2019

116TH CONGRESS
1ST SESSION

H. R. 1291

To amend the Internal Revenue Code of 1986 to exempt student workers for
purposes of determining a higher education institutions employer
health care shared responsibility.

IN THE HOUSE OF REPRESENTATIVES

FEBRUARY 14, 2019

Mr. TURNER 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 institutions 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 Job Protection Act of 2019".

SEC. 2. STUDENT WORKERS EXEMPTED FROM DETERMINATION OF HIGHER EDUCATION INSTITUTION'S EMPLOYER HEALTH CARE SHARED RESPONSIBILITY.

(a) IN GENERAL. — Section 4980H(c) 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 whose academic activity is consistent with the normal full time work load as determined by the institution for the course of study the individual is pursuing.".

(b) EFFECTIVE DATE. — The amendments made by this section shall apply to months beginning after December 31, 2013.

(c) WAIVER OF STATUTE OF LIMITATIONS ON CREDIT OR REFUND. — If the period of limitation on a credit or refund resulting from the amendments made by subsection (a) expires before the end of the 1-year period beginning on the date of the enactment of this Act, refund or credit of such overpayment (to the extent attributable to such amendments) may, nevertheless, be made or allowed if claim therefor is filed before the close of such 1-year period.