To amend the Internal Revenue Code of 1986 to exclude seasonal workers from the applicable large employer determination for purposes of employer shared responsibility regarding health coverage.

H.R. 2752 · 113th Congress · Jul 19, 2013 · Lineage

A BILL

Section 1 Seasonal workers disregarded in determining employer size for purposes of employer shared responsibility

(a)

In general— Clause (i) of section 4980H(c)(2)(B) of the Internal Revenue Code of 1986 is amended to read as follows:

“(i) In general—Seasonal workers shall not be taken into account for purposes of determining whether an employer is an applicable large employer under this paragraph.”

(b)

Effective date— The amendments made by this section shall apply to months beginning after December 31, 2013.

To amend the Internal Revenue Code of 1986 to exclude seasonal workers from the applicable large employer determination for purposes of employer shared responsibility regarding health coverage.

Section 1 Seasonal workers disregarded in determining employer size for purposes of employer shared responsibility

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