Section 1 Short title
This Act may be cited as the “Fairness for Farmers Act of 2014”.
Fairness for Farmers Act of 2014
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.
Sec. 2 Determination of employer mandate without regard to alien agricultural seasonal workers
In general— Paragraphs (2)(E) and (4)(A) of sections 4980H(c) of the Internal Revenue Code of 1986 are both amended by adding at the end the following: “Such calculation shall not include 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)).”.
Effective date— The amendments made by subsection (a) shall apply to taxable years beginning after the date of the enactment of this Act.