Fairness for Farmers Act of 2014

Bill: 113-hr-5392
Sponsor: full_name: Rep. Ellmers, Renee L. [R-NC-2]
Introduced: 2014-08-01
Policy area: Taxation
Subjects: Comprehensive health care

Employee benefits and pensions

Foreign labor

Health care costs and insurance

Health care coverage and access

Migrant, seasonal, agricultural labor

Sales and excise taxes

Tax administration and collection, taxpayers
Latest action: action_date: 2014-08-01
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2014-08-01
action_desc: Introduced in House
text: <p>Fairness for Farmers Act of 2014 - Amends the Internal Revenue Code to exclude nonimmigrant agricultural seasonal workers from the definition of "full-time employee" for purposes of the employer mandate to provide employees with minimum essential health care coverage.</p>

tv_txt: I 113th CONGRESS 2d Session H. R. 5392 IN THE HOUSE OF REPRESENTATIVES August 1, 2014 Mrs. Ellmers (for herself, Mr. Meadows , and Mr. Hudson ) 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 provide for the determination of the employer mandate under the Patient Protection and Affordable Care Act without regard to alien agricultural seasonal workers.

1. Short title This Act may be cited as the Fairness for Farmers Act of 2014 . 2. Determination of employer mandate without regard to alien agricultural seasonal workers (a) 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) ). . (b) Effective date The amendments made by subsection (a) shall apply to taxable years beginning after the date of the enactment of this Act.