Section 1 Short title
This Act may be cited as the “Simplifying Technical Aspects Regarding Seasonality Act of 2017” or the “STARS Act”.
Simplifying Technical Aspects Regarding Seasonality Act of 2017
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.
Sec. 2 Simplification of seasonal rules for purposes of employer shared responsibility requirement
Full-Time employee exception for determining assessable payment—
In general— Section 4980H(c)(4) of the Internal Revenue Code of 1986 is amended by redesignating subparagraph (B) as subparagraph (C) and by inserting after subparagraph (A) the following new subparagraph:
“(B) Exception for seasonal employees—Such term shall not include any seasonal employee.”
Seasonal employee defined— Section 4980H(c) of such Code is amended by redesignating paragraphs (5), (6), and (7) as paragraphs (6), (7), and (8), respectively and 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.”
Applicable large employer determination exception— Section 4980H(c)(2)(B) of such Code is amended to read as follows:
“(B) Exception for seasonal employees—For purposes of subparagraph (A), seasonal employees shall not be taken into account.”
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.