Sec. 2. Certain educational institutions exempt from employer health insurance mandate
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Section 4980H(c)(2) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: The term applicable large employer shall not include— any elementary school or secondary school (as such terms are defined in section 9101 of the Elementary and Secondary Education Act of 1965), any local educational agency or State educational agency (as such terms are defined in section 9101 of such Act), and any institution of higher education (as such term is defined in section 102 of the Higher Education Act of 1965). . The amendment made by this section shall apply to months beginning after December 31, 2014.