[Congressional Record Volume 163, Number 126 (Wednesday, July 26, 2017)]
[Senate]
[Page S4333]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 390. Mr. BLUNT submitted an amendment intended to be proposed by 
him to the bill H.R. 1628, to provide for reconciliation pursuant to 
title II of the concurrent resolution on the budget for fiscal year 
2017; which was ordered to lie on the table; as follows:

       At the appropriate place, insert the following:

     SEC. ___. 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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