,i  #aacth ,,congress  #ast ,session    
,h4 ,r4 #cggg  ,,in ,,the ,,house ,,of  
,,representatives  ,december #af1 #bjac 
,mr4 ,daines introduced the following   
bill2 which was referred to the         
,committee on ,ways and ,means  ,a      
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to disregard students as
 employees for purposes of determining  
employer health care shared             
responsibility4  #a4 ,short title ,this 
,act may be cited as the ,protecting    
,jobs for ,students ,act4  #b4 ,students
 disregarded as employees for purposes  
of determining employer shared          
responsibility  7a7 ,in general         
,subsection 7c7 of section #dihj;,h of  
the ,internal ,revenue ,code of #aihf is
 amended by redesignating paragraphs    
7#e71 7#f71 and 7#g7 as paragraphs 7#f71
 7#g71 and 7#h71 respectively1 and by   
inserting after paragraph 7#d7 the      
following new paragraph3  7#e7          
,exception for students ,the number of  
employees employed by an employer for   

any period shall be determined without  
regard to any individual who1 during    
such period--  7,a7 is a student        
enrolled at an institution of higher    
education 7as defined in section #ajb of
 the ,higher ,education ,act of #aife71 
and  7,b7  7i7 is participating in an   
activity under a ,federal work-study    
program under part ,c of title ,,iv of  
the ,higher ,education ,act of #aife1   
7ii7 is employed as a condition of such 
enrollment1 of such individual's degree 
program1 or of receiving a scholarship  
or tuition reduction with respect to    
such enrollment1  7iii7 is receiving    
credit towards a degree at such         
institution with respect to employment  
by such employer1 or  7iv7 is employed  
by such institution 7other than         
employment described in clause 7i71     
7ii71 or 7iii77 and is carrying at least
 #a_/b the normal full-time work load   
for the course of study the student is  
pursuing4  4  7b7 ,effective date ,the  
amendment made by this section shall    

apply to months beginning after         
,december #ca1 #bjac4