seasonal worker

(5) Seasonal worker hours and wages not counted For purposes of this subsection— (A) In general The number of hours of service worked by, and wages paid to, a seasonal worker of an employer shall not be taken into account in determining the full-time equivalent employees and average annual wages of the employer unless the worker works for the employer on more than 120 days during the taxable year. (B) Definition of seasonal worker The term “seasonal worker” means a worker who performs labor or services on a seasonal basis as defined by the Secretary of Labor, including workers covered by section 500.20 (s)(1) of title 29, Code of Federal Regulations and retail workers employed exclusively during holiday seasons.


26 USC § 45R(d)(5)

Scoping language

For purposes of this subsection
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