Safeguarding Classrooms Hurt by ObamaCare's Obligatory Levies - Amends the Internal Revenue Code to exclude any elementary or secondary school, state or local educational agency, and institution of higher education from the definition of "applicable large employer" for purposes of the employer mandate to provide health care coverage for employees.
Directs the Secretary of Education to study and report on the impact of the employer health insurance mandate on educational agencies and institutions before and after the enactment of this Act.