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Simplifying Technical Aspects Regarding Seasonality (STARS) Act S. 1809 and H.R. 863

Overview:
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.

Specifically, the STARS Act:

  • Aligns the separate definitions of “seasonal” found in statute and in the final regulation to the Treasury Department’s preferred definition from the final regulation on IRC §4980H (six months or less, customary, annual, recurring);

  • Simplifies the determination of Applicable Large Employer size and the determination of a seasonal employee’s full-time status for the purposes of the ACA’s Employer Shared Responsibility provisions.

 

The Issue at Hand:
Under the Affordable Care Act (ACA), large employers are required to offer affordable health coverage to qualifying full-time employees. The law when written failed to clarify by establishing the category of full-time seasonal employee. Also clarifies that they may work a full-time schedule, but as a seasonal employee, they would not be used in determining if the business is a large employer (50 or more full-time employees). The STARS Act is intended to clarify the ambiguity of the law.

 

NGCOA Position:
NGCOA supports passage of this bill and will continue to work with the Alliance of We Are Golf to encourage our legislators in both the House and Senate to quickly pass this bill.

 

What You Can Do:
We would encourage our members to know your appropriate “business category” under the Affordable Care Act (ACA) and ensure you are properly identifying all seasonal hires. As always ensure you maintain all pertinent documentation to support your reporting.

 

To Learn More:
For more information visit, www.congress.gov.


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