STARS Act

Simplifying Technical Aspects Regarding Seasonality Act of 2014 or the STARS Act - Amends the Internal Revenue Code to exempt seasonal employees from the definition of "full-time employee" for purposes of the employer mandate to provide employees with 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.

[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5213 Introduced in House (IH)]

113th CONGRESS
  2d Session
                                H. R. 5213

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

                             July 28, 2014

  Mr. Renacci (for himself, Mr. Schrader, Ms. Jenkins, and Mr. Costa) 
 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 2014'' 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.--Paragraph (4) of section 4980H(c) of such 
        Code 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.--Subsection (c) of section 
        4980H 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.--
Subparagraph (B) of section 4980H(c)(2) 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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