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.

Tribal Employment and Jobs Protection Act This bill amends the Internal Revenue Code to exclude from the definition of "applicable large employer" for purposes of the employer health care mandate under the Patient Protection and Affordable Care Act (PPACA): (1) any Indian tribal government or subdivision, (2) any tribal organization, or (3) any corporation or partnership if more than 50% of the equity interest of such an entity is owned by an Indian tribal government or tribal organization. An applicable large employer is defined by PPACA as an employer who employs 50 or more full-time employees who provide services on average at least 30 hours per week.