,,ii  #aacth ,,congress  #b;d ,session  
,s4 #bdfb  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,june #aa1     
#bjad ,mr4 ,thune 7for himself and ,mr4 
,grassley7 introduced the following     
bill2 which was read twice and referred 
to the ,committee on ,finance  ,a ,,bill
  ,to amend the ,internal ,revenue ,code
 of #aihf to exempt certain educational 
institutions from the employer health   
insurance mandate4  #a4  ,short title   
,this ,act may be cited as the          
,safeguarding ,classrooms ,hurt by      
,obama,care's ,obligatory ,levies4  #b4 
,certain educational institutions exempt
 from employer health insurance mandate 
7a7  ,in general  ,section              
#dihj;,h7c77#b7 of the ,internal        
,revenue ,code of #aihf is amended by   
adding at the end the following new     
subparagraph3  7,f7  ,exception for     
certain educational institutions  ,the  
term applicable large employer shall not
 include--  7i7 any elementary school or
 secondary school 7as such terms are    

defined in section #iaja of the         
,elementary and ,secondary ,education   
,act of #aife71  7ii7 any local         
educational agency or ,state educational
 agency 7as such terms are defined in   
section #iaja of such ,act71 and  7iii7 
any institution of higher education 7as 
such term is defined in section #ajb of 
the ,higher ,education ,act of #aife74  
4  7b7  ,effective date  ,the amendment 
made by this section shall apply to     
months beginning after ,december #ca1   
#bjac4