[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2752 Introduced in House (IH)]

113th CONGRESS
  1st Session
                                H. R. 2752

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.


_______________________________________________________________________


                    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.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 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.
                                 <all>