,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #bddc  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,june #ai1 #bjac ,mr4 
,mess] 7= himself1 ,mr4 ,rokita1 & ,mrs4
 ,brooks ( ,indiana7 introduc$ ! foll[+ 
bill2 :i* 0 ref]r$ to ! ,committee on   
,ways & ,means  ,a ,,bill  ,to am5d !   
,int]nal ,rev5ue ,code ( #aihf to exempt
 c]ta9 educational in/itutions f !      
employ] heal? insurance m&ate4  #a4     
,%ort title ,?is ,act may be cit$ z !   
,safegu>d+ ,*ildr5 ,h>m$ by ,obamac>e's 
,on]\s ,levies ,act4  #b4 ,c]ta9        
educational in/itutions exempt f employ]
 heal? insurance m&ate  7a7 ,9 g5]al    
,section #dihj;,h7c77#b7 ( ! ,int]nal   
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new subp>agraph3  7,f7
 ,exception = c]ta9 educational         
in/itutions ,! t]m applicable l>ge      
employ] %all n include--  7i7 any       
elem5t>y s*ool or second>y s*ool 7z su* 
t]ms are def9$ 9 section #iaja ( !      
,elem5t>y & ,second>y ,education ,act ( 
#aife71  7ii7 any =-pr(it s*ool :i* w\ld

 be su* an elem5t>y s*ool or second>y   
s*ool if su* s*ool 7 a nonpr(it s*ool1  
7iii7 any local educational ag5cy or    
,/ate educational ag5cy 7z su* t]ms are 
def9$ 9 section #iaja ( su* ,act71 &    
7iv7 any in/itution ( high] education 7z
 su* t]m is def9$ 9 section #ajb ( !    
,high] ,education ,act ( #aife1 except t
 su* t]m does n include in/itutions     
describ$ 9 subsection 7a77#a77;,c7 ( su*
 section #ajb74  4  7b7 ,effective date 
,! am5dm5t made by ?is section %all     
apply to mon?s beg9n+ aft] ,decemb] #ca1
 #bjac4