H.R. 3590 — SCHOOL Professionals Act of 2025

This section amends the employer shared responsibility provisions of the Internal Revenue Code (i.e., IRC §4980H, which generally requires applicable large employers to offer health coverage to full-time employees or pay penalties) to require rules treating individuals who primarily provide contract services to an educational organization similarly to the organization's employees for purposes of determining full-time employee status (generally, 30 hours per week). The amendment applies to months beginning after the date of enactment.