113 HR 2752 IH: 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. U.S. House of Representatives 2013-07-19 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

I 113th CONGRESS 1st Session 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 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.