Student Job Protection Act of 2019

I 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 re- sponsibility. Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘Student Job Protection 4 Act of 2019’’. 5 VerDate Sep 11 2014 21:36 Mar 01, 2019 Jkt 089200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H1291.IH H1291 pamtmann on DSKBFK8HB2PROD with BILLS 2 •HR 1291 IH SEC. 2. STUDENT WORKERS EXEMPTED FROM DETERMINA- 1 TION OF HIGHER EDUCATION INSTITUTION’S 2 EMPLOYER HEALTH CARE SHARED RESPON- 3 SIBILITY. 4 (a) IN GENERAL.—Section 4980H(c) of the Internal 5 Revenue Code of 1986 is amended by redesignating para- 6 graphs (5), (6), and (7) as paragraphs (6), (7), and (8), 7 respectively, and by inserting after paragraph (4) the fol- 8 lowing new paragraph: 9 ‘‘(5) EXCEPTION FOR STUDENT WORKERS.— 10 ‘‘(A) IN GENERAL.—Services rendered as a 11 student worker to an eligible educational insti- 12 tution (as defined in section 25A(f)(2)) shall 13 not be taken into account under this section as 14 service provided by an employee. 15 ‘‘(B) STUDENT WORKER.—For purposes of 16 this paragraph, the term ‘student worker’ 17 means, with respect to any eligible educational 18 institution (as so defined), any individual who— 19 ‘‘(i) is employed by such institution, 20 and 21 ‘‘(ii) is a student enrolled at the insti- 22 tution and whose academic activity is con- 23 sistent with the normal full time work load 24 as determined by the institution for the 25 VerDate Sep 11 2014 21:36 Mar 01, 2019 Jkt 089200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H1291.IH H1291 pamtmann on DSKBFK8HB2PROD with BILLS 3 •HR 1291 IH course of study the individual is pur- 1 suing.’’. 2 (b) EFFECTIVE DATE.—The amendments made by 3 this section shall apply to months beginning after Decem- 4 ber 31, 2013. 5 (c) WAIVER OF STATUTE OF LIMITATIONS ON CRED- 6 IT OR REFUND.—If the period of limitation on a credit 7 or refund resulting from the amendments made by sub- 8 section (a) expires before the end of the 1-year period be- 9 ginning on the date of the enactment of this Act, refund 10 or credit of such overpayment (to the extent attributable 11 to such amendments) may, nevertheless, be made or al- 12 lowed if claim therefor is filed before the close of such 13 1-year period. 14 Æ VerDate Sep 11 2014 21:36 Mar 01, 2019 Jkt 089200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6301 E:\BILLS\H1291.IH H1291 pamtmann on DSKBFK8HB2PROD with BILLS