[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3080 Reported in House (RH)]
<DOC>
Union Calendar No. 507
114th CONGRESS
2d Session
H. R. 3080
[Report No. 114-656]
To amend the Internal Revenue Code of 1986 to provide an exception to
the employer health insurance mandate for Indian tribal governments and
tribally owned businesses.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
July 15, 2015
Mrs. Noem (for herself and Mr. Zinke) introduced the following bill;
which was referred to the Committee on Ways and Means
July 5, 2016
Additional sponsors: Mr. Cole, Mr. Peterson, Mr. Ashford, Mr. Cramer,
Mr. Lucas, Mr. Mullin, Mr. Smith of Missouri, Mr. Russell, Mr. Kline,
Mr. McHenry, Mr. Cook, Mr. Calvert, Mr. Denham, Mr. Benishek, Mr.
Amodei, Mr. Renacci, Mr. Nunes, Mr. Simpson, Mr. Paulsen, Ms. Jenkins
of Kansas, Mr. Reed, Mr. Buchanan, Mr. Kelly of Pennsylvania, Mr. Smith
of Nebraska, Mr. Long, and Mr. Meehan
July 5, 2016
Reported with an amendment, committed to the Committee of the Whole
House on the State of the Union, and ordered to be printed
[Strike out all after the enacting clause and insert the part printed
in italic]
[For text of introduced bill, see copy of bill as introduced on July
15, 2015]
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to provide an exception to
the employer health insurance mandate for Indian tribal governments and
tribally owned businesses.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Tribal Employment and Jobs
Protection Act''.
SEC. 2. EXCEPTION TO EMPLOYER HEALTH INSURANCE MANDATE FOR INDIAN
TRIBAL GOVERNMENTS AND TRIBALLY OWNED BUSINESSES.
(a) In General.--Section 4980H(c)(2) of the Internal Revenue Code
of 1986 is amended by adding at the end the following new subparagraph:
``(G) Exception for indian tribal governments and
tribally owned businesses.--
``(i) In general.--The term `applicable
large employer' shall not include any tribal
employer.
``(ii) Tribal employer.--For purposes of
this subparagraph, the term `tribal employer'
means--
``(I) any Indian tribal government
(as defined in section 7701(a)(40)) or
subdivision thereof, or any agency or
instrumentality of either,
``(II) any tribal organization (as
defined in section 4(l) of the Indian
Self-Determination and Education
Assistance Act (25 U.S.C. 450b(l))),
``(III) any corporation if more
than 50 percent (determined by vote and
value) of the outstanding stock of such
corporation is owned, directly or
indirectly, by any entity described in
subclause (I) or (II), and
``(IV) any partnership if more than
50 percent of the value of the capital
and profits interests are owned,
directly or indirectly, by any entity
described in subclause (I) or (II).''.
(b) Effective Date.--The amendment made by this section shall apply
to months beginning after December 31, 2015.
Union Calendar No. 507
114th CONGRESS
2d Session
H. R. 3080
[Report No. 114-656]
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to provide an exception to
the employer health insurance mandate for Indian tribal governments and
tribally owned businesses.
_______________________________________________________________________
July 5, 2016
Reported with an amendment, committed to the Committee of the Whole
House on the State of the Union, and ordered to be printed