,,ii #aad? ,,congress #a/ ,session ,s4 #ahji ,,9 ,,! ,,s5ate ,,( ,,! ,,unit$ ,,/ates ,july #ba1 #bjae,ms4 ,ayotte 7= h]self1 ,mr4 ,k+1 & ,mr4 ,blunt7 introduc$ ! foll[+ bill2 :i* 0 read twice & ref]r$ to ! ,committee on ,f9ance ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to simplify ! treatm5t ( seasonal positions = purposes ( ! employ] %>$ responsibility requirem5t4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,simplify+ ,te*nical ,aspects ,reg>d+ ,seasonality ,act ( #bjae or ! ,,/>s ,act4 #b4 ,simplification ( seasonal rules = purposes ( employ] %>$ responsibility requirem5t 7a7 ,full-,"t employee exception = det]m9+ assessable paym5t ,p>agraph 7#d7 ( section #dihj;,h7c7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$-- 7#a7 by r$esignat+ subp>agraph 7,b7 z subp>agraph 7,c71 & 7#b7 by ins]t+ aft] subp>agraph 7,a7 ! foll[+ new subp>agraph3 7,b7 ,exception = seasonal employees ,su* t]m %all n include any seasonal employee4 4 7b7 ,applicable l>ge employ] ,subp>agraph 7,b7 ( section #dihj;,h7c77#b7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ to read z foll[s3 7,b7 ,exception = seasonal employees ,= purposes ( ?is p>agraph1 seasonal employees %all n be tak5 into acc\nt z employees4 4 7c7 ,seasonal employee ,subsection 7c7 ( section #dihj;,h ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$-- 7#a7 by r$esignat+ p>agraphs 7#e71 7#f71 & 7#g7 z p>agraphs 7#f71 7#g71 & 7#h71 respectively1 & 7#b7 by ins]t+ aft] p>agraph 7#d7 ! foll[+ new p>agraph3 7#e7 ,seasonal employee ,! t]m seasonal employee means an employee :o is employ$ 9 a position = :i* ! cu/om>y annual employm5t is n m ?an #f mon?s & :i* requires p]=m+ labor or s]vices :i* are ord9>ily p]=m$ at c]ta9 seasons or p]iods ( ! ye>4 4 7d7 ,effective date ,! am5dm5ts made by ?is section %all take effect z if includ$ 9 section #aeac ( ! ,pati5t ,protection & ,af=dable ,c>e ,act4