S 2670 115th Congress Senate

STARS Act

Official title: 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.

Introduced: April 16, 2018 See on congress.gov

Taxation Comprehensive health careEmployee benefits and pensionsHealth care costs and insuranceHealth care coverage and access

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Migrant, seasonal, agricultural laborSales and excise taxesTax administration and collection, taxpayers

Everywhere this bill has been 2 steps

Introduced

In committee

Reported out

Passed House

Passed Senate

To President

Became law

Apr 16, 2018

Read twice and referred to the Committee on Finance.

Apr 16, 2018

Introduced in Senate

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Latest action April 16, 2018

Read twice and referred to the Committee on Finance.

Plain-English summary Congressional Research Service

Simplifying Technical Aspects Regarding Seasonality Act of 2018 or the STARS Act

This bill amends the Internal Revenue Code to exclude seasonal employees from the definition of "full-time employee" for purposes of the employer mandate to provide employees with minimum essential health care coverage. The bill defines a "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.

Related & companion bills 1

Bill text 1 version