May 23, 2025
Mr. Horsford (for himself, Mr. Norcross, Mrs. Dingell, and Mr. Pocan) introduced the following bill; which was referred to the Committee on Ways and Means
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.
Section 1. Short title
This Act may be cited as the Securing Continued Healthcare for Our Operations and Logistics Professionals Act of 2025
or the SCHOOL Professionals Act of 2025
.
Sec. 2. Clarification regarding shared responsibility of employers of certain contractors of educational organizations relating to health coverage
(a) In general
Section 4980H(c)(4)(B) of the Internal Revenue Code of 1986 is amended by inserting Such rules shall provide that individuals who primarily provide contract services to an educational organization shall be subject to rules similar to rules that apply to employees of an educational organization for purposes of determining whether such individual is a full-time employee for purposes of this section.
after the period at the end.
(b) Effective date
The amendment made by this section shall apply to months beginning after the date of the enactment of this Act.