Section 1 Short title
This Act may be cited as the “Fairness for Farmers Act of 2015”.
Fairness for Farmers Act of 2015
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— Section 4980H(c)(4) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph:
“(C) Exception for certain alien agricultural seasonal workers—In the case of 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))—
“(i) the term “full-time employee” shall not include such individual, and
“(ii) such individual shall not be taken into account under paragraph (2)(E).”
Effective date— The amendment made by this section shall apply to months beginning after the date of the enactment of this Act.