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.

Bill: 113-hr-2752
Sponsor: full_name: Rep. Alexander, Rodney [R-LA-5]
Introduced: 2013-07-19
Policy area: Taxation
Subjects: Employee benefits and pensions

Health care costs and insurance

Health care coverage and access

Migrant, seasonal, agricultural labor

Sales and excise taxes
Latest action: action_date: 2013-07-23
text: Referred to the Subcommittee on Health.

Summaries:
action_date: 2013-07-19
action_desc: Introduced in House
text: <p>Amends the Internal Revenue Code, with respect to the employer mandate to provide employees with minimum essential health care coverage, to provide that seasonal employees of an employer subject to such mandate shall not be taken into account in determining whether such employer is an applicable large employer for purposes of the mandate. </p>

tv_txt: I 113th CONGRESS 1st Session H. R. 2752 IN THE HOUSE OF REPRESENTATIVES July 19, 2013 Mr. Alexander 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 exclude seasonal workers from the applicable large employer determination for purposes of employer shared responsibility regarding health coverage.

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.