[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[S. 2881 Introduced in Senate (IS)]

113th CONGRESS
  2d Session
                                S. 2881

To amend the Internal Revenue Code of 1986 to simplify the treatment of 
 seasonal positions for purposes of the employer shared responsibility 
                              requirement.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                           September 18, 2014

  Ms. Ayotte introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 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.

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

SECTION 1. SHORT TITLE.

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

SEC. 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.
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