S. 2943Senate115th Congress (2017-2019)In Committee

Tribal Employment and Jobs Protection Act

Introduced May 23, 2018

AI-Generated Summary

Updated April 15, 2026 at 10:01 PM UTC

The Tribal Employment and Jobs Protection Act changes the tax law so that Indian tribal governments, tribal organizations, and businesses that are at least half owned by these tribes are not counted as “applicable large employers” under the employer health‑coverage requirement of the Affordable Care Act. This means they won’t face penalties for not offering health insurance to employees while the mandate is in effect. The exemption applies to any tax year that starts after December 31, 2014, and affects tribal entities and any corporations or partnerships they control.

Key Provisions

  • Adds a new subparagraph to the definition of “applicable large employer” that excludes Indian tribal governments, their subdivisions, agencies, tribal organizations, and corporations or partnerships that are more than 50% owned by those tribal entities.
  • Specifies that the exemption applies to calendar years beginning after December 31, 2014, effectively covering all years the employer mandate is active.

Legislative Activity

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1 earlier action
SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S2880)

May 23, 2018

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SenateIntro Referral

Introduced in Senate

May 23, 2018

SenateIntro Referral

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S2880)

May 23, 2018

Floor Debate

22 members

What members said about S. 2943 on the floor

10 Republicans12 Democrats
Amy Klobuchar
Sen. Amy KlobucharD-MN · Sep 13, 2017

Mr. President, I ask unanimous consent that the order for the quorum call be rescinded. Mr. President, I rise to discuss a very important amendment that has broad support. That is the…

Jeff Merkley
Sen. Jeff MerkleyD-OR · May 4, 2017

Mr. President, I compliment our colleague from Florida on his articulating this powerful vision for humankind, which is the ability to look into the night sky and ponder the mysteries of the…

Lisa Murkowski
Sen. Lisa MurkowskiR-AK · May 4, 2017

Madam President, I ask unanimous consent that the order for the quorum call be rescinded. Madam President, I ask unanimous consent that if the motion to concur in the House amendment to the Senate…

Patrick J. Leahy
Sen. Patrick J. LeahyD-VT · May 4, 2017

Mr. President, as one of the Senators who has read this bill, I would note that most of this bill has been here since November. We were prepared to go in November and vote on each part of it…

John McCain
Sen. John McCainR-AZ · May 4, 2017

Mr. President, I come to the floor once again to discuss the threats facing our country, the challenges confronting the brave men and women of our Armed Forces. I feel compelled to remind my…

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Todd Young
Sen. Todd YoungR-IN · May 4, 2017

Mr. President, I ask unanimous consent that the order for the quorum call be rescinded. Today, Mr. President, I rise to speak from the floor of this proud Chamber for the first time. My message today…

Richard Blumenthal
Sen. Richard BlumenthalD-CT · Sep 13, 2017

Mr. President, I ask unanimous consent that the order for the quorum call be rescinded. Mr. President, we have seen the chaos and confusion created by the President's rescission of DACA that has…

Sheldon Whitehouse
Sen. Sheldon WhitehouseD-RI · Sep 13, 2017

Mr. President, I ask unanimous consent that the order for the quorum call be rescinded. Mr. President, as the Senate considers the annual authorization of our military and national defense programs,…

Charles E. Schumer
Sen. Charles E. SchumerD-NY · May 4, 2017

Mr. President, yesterday afternoon the House approved the Omnibus appropriations bill that will fund the government through September. The bill is the result of weeks and weeks of bipartisan,…

John Thune
Sen. John ThuneR-SD · Sep 13, 2017

Mr. President, I ask unanimous consent that the order for the quorum call be rescinded. Mr. President, last week I came down to the Senate floor to talk about the need for tax reform. One of the most…

John Cornyn
Sen. John CornynR-TX · Sep 13, 2017

The following Senator is necessarily absent: the Senator from Florida (Mr. Rubio). Further, if present and voting, the Senator from Florida (Mr. Rubio) would have voted ``yea.'' Madam President, the…

John McCain
Sen. John McCainR-AZ · Sep 13, 2017

Mr. President, I call up substitute amendment No. 1003. I ask unanimous consent that the reading of the amendment be dispensed with. Mr. President, I understand Senator Paul is on his way to discuss…

Rodney P. Frelinghuysen
Rep. Rodney P. FrelinghuysenR-NJ-11 · May 3, 2017

Mr. Speaker, pursuant to House Resolution 305, I call up the bill (H.R. 244) to encourage effective, voluntary investments to recruit, employ, and retain men and women who have served in the United…

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Rand Paul
Sen. Rand PaulR-KY · Sep 13, 2017

Mr. President, for the first time in 15 years, we are debating the congressional role in the declaration of war. We have fought the longest war in U.S. history under an original authorization to go…

Roy Blunt
Sen. Roy BluntR-MO · Sep 13, 2017

Mr. President, I join my colleague Senator Thune in talking about the Defense Authorization Act, which is the bill that is before the Senate right now. The preamble to the Constitution says that one…

Maria Cantwell
Sen. Maria CantwellD-WA · May 4, 2017

Mr. President, I ask unanimous consent that the order for the quorum call be rescinded. Mr. President, I come this morning to talk about the impending passage of a very failed healthcare bill in the…

John Barrasso
Sen. John BarrassoR-WY · Sep 13, 2017

Mr. President, I ask unanimous consent that the order for the quorum call be rescinded. Mr. President, I think it is clear to people all across America that the U.S. healthcare system needs reform.…

Nancy Pelosi
Rep. Nancy PelosiD-CA-12 · May 3, 2017

Mr. Speaker, I thank our distinguished ranking member for her recognition and her leadership on this legislation that we have the opportunity to vote on. So I thank Ranking Member Nita Lowey. I thank…

Sheila Jackson Lee
Rep. Sheila Jackson LeeD-TX-18 · May 3, 2017

Mr. Speaker, I rise to speak about Senate Amendment to H.R. 244, ``Making Consolidated Appropriations for Fiscal Year 2017.'' The legislation before us is an imperfect vehicle for appropriations for…

Mitch McConnell
Sen. Mitch McConnellR-KY · May 4, 2017

Mr. President, I congratulate Senator Young on his first major speech in the Senate. It was truly inspirational. Our colleagues who are here on the floor have had an opportunity to listen to a very…

Jon Tester
Sen. Jon TesterD-MT · Sep 13, 2017

Mr. President, thank you for the opportunity to speak on the floor. The images and stories we have witnessed in the aftermath of Hurricanes Harvey and Irma are devastating. I want to thank every…

Bill Nelson
Sen. Bill NelsonD-FL · May 4, 2017

Mr. President, many, many thanks to the leader for his kind remarks. The final bill was negotiated by the big four--the two leaders in the Senate and the two leaders in the House. It was not going to…

Benjamin L. Cardin
Sen. Benjamin L. CardinD-MD · Sep 13, 2017

Mr. President, earlier this week, we commemorated the 16th anniversary of the attack on our country on September 11. It was a day that I think none of us will ever forget. We were attacked, and we…

John Cornyn
Sen. John CornynR-TX · May 4, 2017

Mr. President, if I may speak on the bill before the Senate, yesterday the House of Representatives passed the Omnibus appropriations bill. Of course, this is the legislation that keeps the Congress…

Bill Text

Latest available legislative text

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Introduced in SenateIssued May 23, 2018

II

115th CONGRESS

2d Session

S. 2943

IN THE SENATE OF THE UNITED STATES

May 23, 2018

Mr. Daines (for himself, Mr. Crapo, Mr. Thune, Mr. Rounds, and Mr. Risch) introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

To amend the Internal Revenue Code of 1986 to exempt Indian tribal governments and other tribal entities from the employer health coverage mandate during the time the employer health coverage mandate exists.

1.

Short title

This Act may be cited as the Tribal Employment and Jobs Protection Act.

2.

Exemption of Indian tribal governments from employer mandate

(a)

In general

Paragraph (2) of section 4980H(c) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph:

(G)

Certain Indian employers

The term applicable large employer does not include—

(i)

any Indian tribal government (as defined in section 7701(a)(40)), a subdivision of an Indian tribal government (determined in accordance with section 7871(d)), or an agency or instrumentality of an Indian tribal government or subdivision thereof,

(ii)

any tribal organization (as defined in section 4(l) of the Indian Self-Determination and Education Assistance Act),

(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 clause (i) or (ii), or

(iv)

any partnership if more than 50 percent of the value of the capital and profits interests of such partnership are owned, directly or indirectly, by any entity described in clause (i) or (ii).

.

(b)

Effective date

The amendment made by this section shall apply to calendar years beginning after December 31, 2014.