Title: STARS Act
Policy area: Taxation

Summary:
Simplifying Technical Aspects Regarding Seasonality Act of 2017 or the STARS Act
This bill amends the Internal Revenue Code to exclude seasonal employees from the definition of "full-time employee" for purposes of the employer mandate to provide employees with minimum essential health care coverage. The bill defines a "seasonal employee" as an employee who is employed in a position for which the customary annual employment is not more than six months and which requires performing labor or services that are ordinarily performed at certain seasons or periods of the year.

[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3956 Introduced in House (IH)]

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115th CONGRESS
  1st Session
                                H. R. 3956

To amend the Internal Revenue Code of 1986 to simplify the treatment of 
 seasonal positions for purposes of the employer shared responsibility 
                              requirement.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            October 4, 2017

  Mr. Renacci (for himself, Mr. Schrader, Ms. Jenkins of Kansas, Mr. 
 Costa, Mr. Barletta, and Mr. Joyce of Ohio) introduced the following 
      bill; which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 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.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Simplifying Technical Aspects 
Regarding Seasonality Act of 2017'' or the ``STARS Act''.

SEC. 2. SIMPLIFICATION OF SEASONAL RULES FOR PURPOSES OF EMPLOYER 
              SHARED RESPONSIBILITY REQUIREMENT.

    (a) Full-Time Employee Exception for Determining Assessable 
Payment.--
            (1) 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.''.
            (2) 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.''.
    (b) 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.''.
    (c) 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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