,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #abia  ,,in ,,the ,,house ,,of  
,,representatives  ,february #ad1       
#bjai,mr4 ,turner 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 exempt student       
workers for purposes of determining a   
higher education institutions employer  
health care shared responsibility4  #a4 
,short title ,this ,act may be cited as 
the ,student ,job ,protection ,act of   
#bjai4  #b4 ,student workers exempted   
from determination of higher education  
institution's employer health care      
shared responsibility  7a7 ,in general  
,section #dihj;,h7c7 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 student 
workers  7,a7 ,in general ,services     

rendered as a student worker to an      
eligible educational institution 7as    
defined in section #be;,a7f77#b77 shall 
not be taken into account under this    
section as service provided by an       
employee4  7,b7 ,student worker ,for    
purposes of this paragraph1 the term    
student worker means1 with respect to   
any eligible educational institution 7as
 so defined71 any individual who-- 7i7  
is employed by such institution1 and    
7ii7 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 pursuing4  4  7b7         
,effective date ,the amendments made by 
this section shall apply to months      
beginning after ,december #ca1 #bjac4   
7c7 ,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 7a7 expires before the end of

 the #a-year period beginning on the    
date of the enactment of this ,act1     
refund or credit of such overpayment 7to
 the extent attributable to such        
amendments7 may1 nevertheless1 be made  
or allowed if claim therefor is filed   
before the close of such #a-year period4