[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[S. 1809 Introduced in Senate (IS)]

114th CONGRESS
  1st Session
                                S. 1809

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

                             July 21, 2015

   Ms. Ayotte (for herself, Mr. King, and Mr. Blunt) 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 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.--Paragraph (4) of section 4980H(c) of the Internal Revenue 
Code of 1986 is amended--
            (1) by redesignating subparagraph (B) as subparagraph (C), 
        and
            (2) by inserting after subparagraph (A) the following new 
        subparagraph:
                    ``(B) Exception for seasonal employees.--Such term 
                shall not include any seasonal employee.''.
    (b) Applicable Large Employer.--Subparagraph (B) of section 
4980H(c)(2) of the Internal Revenue Code of 1986 is amended to read as 
follows:
                    ``(B) Exception for seasonal employees.--For 
                purposes of this paragraph, seasonal employees shall 
                not be taken into account as employees.''.
    (c) Seasonal Employee.--Subsection (c) of section 4980H of the 
Internal Revenue Code of 1986 is amended--
            (1) by redesignating paragraphs (5), (6), and (7) as 
        paragraphs (6), (7), and (8), respectively, and
            (2) 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.''.
    (d) 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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