[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 863 Introduced in House (IH)]

114th CONGRESS
  1st Session
                                H. R. 863

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 HOUSE OF REPRESENTATIVES

                           February 11, 2015

Mr. Renacci (for himself, Mr. Schrader, Ms. Jenkins of Kansas, 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.

    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 2015'' 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.--Section 4980H(c)(4) 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.--Section 4980H(c) 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.--Section 
4980H(c)(2)(B) 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.
                                 <all>