[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1387 Introduced in House (IH)]

114th CONGRESS
  1st Session
                                H. R. 1387

     To amend the Internal Revenue Code of 1986 to provide for the 
determination of the employer mandate under the Patient Protection and 
   Affordable Care Act without regard to alien agricultural seasonal 
                                workers.


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                    IN THE HOUSE OF REPRESENTATIVES

                             March 17, 2015

Mrs. Ellmers of North Carolina (for herself, Mr. Whitfield, Mr. Hurt of 
   Virginia, Mr. Gibbs, Mr. LaMalfa, Mr. Rouzer, Mr. Tipton, and Mr. 
    Jones) 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 provide for the 
determination of the employer mandate under the Patient Protection and 
   Affordable Care Act without regard to alien agricultural seasonal 
                                workers.

    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 ``Fairness for Farmers Act of 2015''.

SEC. 2. DETERMINATION OF EMPLOYER MANDATE WITHOUT REGARD TO ALIEN 
              AGRICULTURAL SEASONAL WORKERS.

    (a) In General.--Section 4980H(c)(4) of the Internal Revenue Code 
of 1986 is amended by adding at the end the following new subparagraph:
                    ``(C) Exception for certain alien agricultural 
                seasonal workers.--In the case of any alien having 
                status under section 101(a)(15)(H)(ii)(a) of the 
                Immigration and Nationality Act (8 U.S.C. 
                1101(a)(15)(H)(ii)(a))--
                            ``(i) the term `full-time employee' shall 
                        not include such individual, and
                            ``(ii) such individual shall not be taken 
                        into account under paragraph (2)(E).''.
    (b) Effective Date.--The amendment made by this section shall apply 
to months beginning after the date of the enactment of this Act.
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