### Question
How is the term seasonal worker defined?


### Answer
The term **seasonal worker** is defined in *26 U.S.C. § 4980H* as the following:

> 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

#### Citation:
  - *26 U.S.C. § 4980H*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 43-QUALIFIED PENSION, ETC., PLANS**

