Safeguarding Children Harmed by Obamacare's Onerous Levies Act - Amends the Internal Revenue Code to exclude from the definition of "applicable large employer" for purposes of the employer mandate to provide health care coverage for employees: (1) any elementary or secondary school, (2) any for-profit school which would be an elementary or secondary school if it were nonprofit, (3) any state or local educational agency, and (4) any institution of higher education (other than institutions outside of the United States).