Strengthen Employment And Seasonal Opportunities Now (SEASON) Act

Strengthen Employment And Seasonal Opportunities Now (SEASON) Act This bill amends the Immigration and Nationality Act to provide, effective as if enacted on January 1, 2015, that a returning H-2B visa alien (temporary nonagricultural worker) who has already been counted toward the applicable numerical limitation during one of the three preceding fiscal years: (1) shall not again be counted toward such limitation during a fiscal year, but (2) shall be considered a returning worker. "Other temporary service or labor" for H-2B purposes means that an employer's need for labor will not exceed 1 year and is a seasonal (not to exceed 10 months), peak load, or intermittent need, unless it is a one-time occurrence not exceeding 3 years. An H-2B employer shall file an employee petition with the Department of Homeland Security. Additional filings with the Department of Labor are not required. H-2B employer requirements are set forth regarding: (1) petitions, (2) admissions and maximum stay in status, (3) housing, (4) enforcement, (5) transportation, (6) recruitment, (7) U.S. worker protections, and (8) wages. An H-2B worker shall not be entitled to: (1) tax credit assistance for a qualified health plan, and shall be subject to plan rules applicable to individuals not lawfully present in the United States; (2) the child tax credit; and (3) the earned income tax credit.