,,ii  #aadth ,,congress  #ast ,session  
,s4 #ahji  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,july #ba1     
#bjae,ms4 ,ayotte 7for herself1 ,mr4    
,king1 and ,mr4 ,blunt7 introduced the  
following bill2 which was read twice and
 referred to the ,committee on ,finance 
,a ,,bill  ,to amend the ,internal      
,revenue ,code of #aihf to simplify the 
treatment of seasonal positions for     
purposes of the employer shared         
responsibility requirement4  #a4 ,short 
title ,this ,act may be cited as the    
,simplifying ,technical ,aspects        
,regarding ,seasonality ,act of #bjae or
 the ,,stars ,act4  #b4 ,simplification 
of seasonal rules for purposes of       
employer shared responsibility          
requirement  7a7 ,full-,time employee   
exception for determining assessable    
payment ,paragraph 7#d7 of section      
#dihj;,h7c7 of the ,internal ,revenue   
,code of #aihf is amended--  7#a7 by    
redesignating subparagraph 7,b7 as      
subparagraph 7,c71 and  7#b7 by         

inserting after subparagraph 7,a7 the   
following new subparagraph3  7,b7       
,exception for seasonal employees ,such 
term shall not include any seasonal     
employee4  4  7b7 ,applicable large     
employer ,subparagraph 7,b7 of section  
#dihj;,h7c77#b7 of the ,internal        
,revenue ,code of #aihf is amended to   
read as follows3  7,b7 ,exception for   
seasonal employees ,for purposes of this
 paragraph1 seasonal employees shall not
 be taken into account as employees4  4 
7c7 ,seasonal employee ,subsection 7c7  
of section #dihj;,h of the ,internal    
,revenue ,code of #aihf is amended--    
7#a7 by redesignating paragraphs 7#e71  
7#f71 and 7#g7 as paragraphs 7#f71 7#g71
 and 7#h71 respectively1 and  7#b7 by   
inserting after paragraph 7#d7 the      
following new paragraph3  7#e7 ,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 #f months   
and which requires performing labor or  

services which are ordinarily performed 
at certain seasons or periods of the    
year4  4  7d7 ,effective date ,the      
amendments made by this section shall   
take effect as if included in section   
#aeac of the ,patient ,protection and   
,affordable ,care ,act4