United States HR 9152: SCHOOL Professionals Act of 2024

Bill Text

I
118TH CONGRESS
2D SESSION H. R. 9152
To amend the Internal Revenue Code of 1986 to clarify that determinations
regarding whether an individual who is a contractor providing services
to an educational organization is a full time employee for purposes
of requirements relating to an employer’s responsibility to provide health
coverage are subject to rules that apply to employees of educational
organizations.
IN THE HOUSE OF REPRESENTATIVES
JULY 25, 2024
Mr. HORSFORD (for himself, Mr. NORCROSS, Mr. POCAN, and Mrs. DINGELL)
introduced the following bill; which was referred to the Committee on
Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to clarify
that determinations regarding whether an individual who
is a contractor providing services to an educational orga-
nization is a full time employee for purposes of require-
ments relating to an employer’s responsibility to provide
health coverage are subject to rules that apply to employ-
ees of educational organizations.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2
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•HR 9152 IH
SECTION 1. SHORT TITLE. 1
This Act may be cited as the ‘‘Securing Continued 2
Healthcare for Our Operations and Logistics Profes-3
sionals Act of 2024’’ or the ‘‘SCHOOL Professionals Act 4
of 2024’’. 5
SEC. 2. CLARIFICATION REGARDING SHARED RESPONSI-6
BILITY OF EMPLOYERS OF CERTAIN CON-7
TRACTORS OF EDUCATIONAL ORGANIZA-8
TIONS RELATING TO HEALTH COVERAGE. 9
(a) IN GENERAL.—Section 4980H(c)(4)(B) of the 10
Internal Revenue Code of 1986 is amended by inserting 11
‘‘Such rules shall provide that individuals who primarily 12
provide contract services to an educational organization 13
shall be subject to rules similar to rules that apply to em-14
ployees of an educational organization for purposes of de-15
termining whether such individual is a full-time employee 16
for purposes of this section.’’. 17
(b) EFFECTIVE DATE.—The amendment made by 18
this section shall apply to months beginning after the date 19
of the enactment of this Act. 20
Æ
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