Fairness for Farmers Act of 2014

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.

[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5392 Introduced in House (IH)]

113th CONGRESS
  2d Session
                                H. R. 5392

     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.


_______________________________________________________________________


                    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.

    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 ``Fairness for Farmers Act of 2014''.

SEC. 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.
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