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.