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, 2017, that a returning H-2B visa alien (temporary nonagricultural worker) who has already been counted toward the applicable numerical limitation during a fiscal year: (1) shall not again be counted toward such limitation during each succeeding consecutive fiscal year in which the alien is issued an H-2B visa or otherwise provided such status, 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.