Church Treasurer

An employee is stating the recent legislation (Bipartison Budget Act of 2018) allows the participant to request a hardship for elementary and high school education expenses. Am I correct that we are still waiting for IRS guidance on the Bipartison Budget Act of 2018, it's not effective until 2019, and plan amendments would need to be put in place to make the applicable changes?

A small employer (church) with less than 15 W-2 employees offers health benefits to their full-time, salaried employees. They have two hourly employees that work about 30-35 hours during a 9-month period of time. My understanding was they would need to be offered health benefits. Do you agree and could you provide regs to support this?