H. R. 2752
IN THE HOUSE OF REPRESENTATIVES
July 19, 2013
Mr. Alexander introduced the following bill; which was referred to the Committee on Ways and Means
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.
Seasonal workers disregarded in determining employer size for purposes of employer shared responsibility
Clause (i) of section 4980H(c)(2)(B) of the Internal Revenue Code of 1986 is amended to read as follows:
Seasonal workers shall not be taken into account for purposes of determining whether an employer is an applicable large employer under this paragraph.
The amendments made by this section shall apply to months beginning after December 31, 2013.