Simplifying Technical Aspects Regarding Seasonality Act of 2015

Bill: 114-s-1809
Sponsor: full_name: Sen. Ayotte, Kelly [R-NH]
Introduced: 2015-07-21
Policy area: Taxation
Subjects: Comprehensive health care

Employee benefits and pensions

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: 2015-07-21
text: Read twice and referred to the Committee on Finance.

Summaries:
action_date: 2015-07-21
action_desc: Introduced in Senate
text: <p><strong>Simplifying Technical Aspects Regarding Seasonality Act of 2015 or the STARS Act</strong></p> <p>Amends the Internal Revenue Code to exempt seasonal employees from the definition of "full-time employee" for purposes of the employer mandate under the Patient Protection and Affordable Care Act to provide employees with&nbsp;minimum essential health care coverage. Defines "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.</p>

tv_txt: II 114th CONGRESS 1st Session S. 1809 IN THE SENATE OF THE UNITED STATES July 21, 2015 Ms. Ayotte (for herself, Mr. King , and Mr. Blunt ) introduced the following bill; which was read twice and referred to the Committee on Finance 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.

1. Short title This Act may be cited as the Simplifying Technical Aspects Regarding Seasonality Act of 2015 or the STARS Act . 2. Simplification of seasonal rules for purposes of employer shared responsibility requirement (a) Full-Time employee exception for determining assessable payment Paragraph (4) of section 4980H(c) of the Internal Revenue Code of 1986 is amended— (1) by redesignating subparagraph (B) as subparagraph (C), and (2) by inserting after subparagraph (A) the following new subparagraph: (B) Exception for seasonal employees Such term shall not include any seasonal employee. . (b) Applicable large employer Subparagraph (B) of section 4980H(c)(2) of the Internal Revenue Code of 1986 is amended to read as follows: (B) Exception for seasonal employees For purposes of this paragraph, seasonal employees shall not be taken into account as employees. . (c) Seasonal employee Subsection (c) of section 4980H of the Internal Revenue Code of 1986 is amended— (1) by redesignating paragraphs (5), (6), and (7) as paragraphs (6), (7), and (8), respectively, and (2) 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. . (d) 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.