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Senate Bill 2670
115th Congress(2017-2018)
STARS Act
Introduced
Introduced
Introduced in Senate on Apr 16, 2018
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Introduced in Senate 
Apr 16, 2018
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Introduced in Senate(Apr 16, 2018)
Apr 16, 2018
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S. 2670 (Introduced-in-Senate)


115th CONGRESS
2d Session
S. 2670


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 SENATE OF THE UNITED STATES

April 16, 2018

Mr. Blunt (for himself and Mr. King) 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.

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 2018” 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.