To amend the Internal Revenue Code of 1986 to exclude seasonal workers from the applicable large employer determination for purposes of employer shared responsibility regarding health coverage.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code, with respect to the employer mandate to provide employees with minimum essential health care coverage, to provide that seasonal employees of an employer subject to such mandate shall not be taken into account in determining whether such employer is an applicable large employer for purposes of the mandate.…