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H.R. 5213 (113th): Simplifying Technical Aspects Regarding Seasonality Act of 2014

The text of the bill below is as of Jul 28, 2014 (Introduced).


I

113th CONGRESS

2d Session

H. R. 5213

IN THE HOUSE OF REPRESENTATIVES

July 28, 2014

(for himself, Mr. Schrader, Ms. Jenkins, and Mr. Costa) 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 simplify the treatment of seasonal positions for purposes of the employer shared responsibility requirement.

1.

Short title

This Act may be cited as the Simplifying Technical Aspects Regarding Seasonality Act of 2014 or the STARS Act .

2.

Simplification of seasonal rules for purposes of employer shared responsibility requirement

(a)

Full-Time employee exception for determining assessable payment

(1)

In general

Paragraph (4) of section 4980H(c) of such Code is amended by redesignating subparagraph (B) as subparagraph (C) and by inserting after subparagraph (A) the following new subparagraph:

(B)

Exception for seasonal employees

Such term shall not include any seasonal employee.

.

(2)

Seasonal employee defined

Subsection (c) of section 4980H of such Code is amended by redesignating paragraphs (5), (6), and (7) as paragraphs (6), (7), and (8), respectively and by inserting after paragraph (4) the following new paragraph:

(5)

Seasonal employee

The term seasonal employee means an employee who is employed in a position for which the customary annual employment is not more than 6 months and which requires performing labor or services which are ordinarily performed at certain seasons or periods of the year.

.

(b)

Applicable large employer determination exception

Subparagraph (B) of section 4980H(c)(2) of such Code is amended to read as follows:

(B)

Exception for seasonal employees

For purposes of subparagraph (A), seasonal employees shall not be taken into account.

.

(c)

Effective date

The amendments made by this section shall take effect as if included in section 1513 of the Patient Protection and Affordable Care Act.