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H.R. 2752 (113th): To amend the Internal Revenue Code of 1986 to exclude seasonal workers from the applicable large employer determination for purposes of employer shared responsibility regarding health coverage.

The text of the bill below is as of Jul 19, 2013 (Introduced).


I

113th CONGRESS

1st Session

H. R. 2752

IN THE HOUSE OF REPRESENTATIVES

July 19, 2013

introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to exclude seasonal workers from the applicable large employer determination for purposes of employer shared responsibility regarding health coverage.

1.

Seasonal workers disregarded in determining employer size for purposes of employer shared responsibility

(a)

In general

Clause (i) of section 4980H(c)(2)(B) of the Internal Revenue Code of 1986 is amended to read as follows:

(i)

In general

Seasonal workers shall not be taken into account for purposes of determining whether an employer is an applicable large employer under this paragraph.

.

(b)

Effective date

The amendments made by this section shall apply to months beginning after December 31, 2013.