,i  #aacth ,,congress  #b;d ,session    
,h4 ,r4 #eeeg  ,,in ,,the ,,house ,,of  
,,representatives  ,september #ah1 #bjad
 ,mrs4 ,black introduced the following  
bill2 which was referred to the         
,committee on ,ways and ,means1 and in  
addition to the ,committee on ,energy   
and ,commerce1 for a period to be       
subsequently determined by the ,speaker1
 in each case for consideration of such 
provisions as fall within the           
jurisdiction of the committee concerned 
,a ,,bill  ,to reform the verification  
and reporting processes for the health  
care premium and cost-sharing subsidies4
  #a4 ,short title ,this ,act may be    
cited as the ,streamlining ,verification
 for ,americans ,act4  #b4 ,findings    
,congress finds the following3  7#a7    
,employer reporting requirements under  
the ,patient ,protection and ,affordable
 ,care ,act 7,public ,law #aaa-adh7     
should strike the appropriate balance   
between sufficient reporting to enforce 
the law and protecting the privacy of   

individuals4  7#b7 ,protection of the   
privacy of the primary insured          
individual and each other individual    
covered under the policy1 which should  
include minimizing the transmittal of   
social security numbers1 should be a    
priority when implementing reporting    
requirements4  #c4 ,improving the       
accuracy of exchange determinations of  
eligibility for premium assistance tax  
credits  7a7 ,in general ,if an employer
 provides prospective reporting for any 
calendar year under subsection 7b71 such
 employer shall be treated as making the
 return described in section #fjef7;b7  
of the ,internal ,revenue ,code of #aihf
 for such year if such return contains1 
consistent with the requirements of     
subsection 7c77#b71 only information    
with respect to employees with respect  
to whom the employer has received a     
notification under section              
#adaa7;e77#d77;,b77iii7 of the ,patient 
,protection and ,affordable ,care ,act  
7#db ,u4,s4,c4                          

#ahjha7;e77#d77;,b77iii774 ,if the      
preceding sentence applies to any       
employer for any calendar year1 such    
employer shall be treated as furnishing 
the statements required under section   
#fjef7;c7 of such ,code1 if the employer
 furnishes such statements to such      
employees with respect to the           
information included in the return made 
under the preceding sentence4  7b7      
,prospective reporting ,not later than  
#fj days after the date of the enactment
 of this ,act1 the ,secretary of the    
,treasury1 in consultation with the     
,secretary of ,health and ,human        
,services1 the ,secretary of ,labor1 and
 the ,administrator of the ,small       
,business ,administration1 shall        
implement a reporting system under which
 an employer may elect to provide the   
following information with respect to a 
calendar year before the beginning of   
such year3  7#a7 ,the name1 date1 and   
employer identification number of the   
employer4  7#b7 ,a certification as to  

whether the employer offers to its      
full-time employees the opportunity to  
enroll in minimum essential coverage    
under an eligible employer-sponsored    
plan 7as defined in section             
#ejjj;,a7f77#b7 of the ,internal        
,revenue ,code of #aihf7 and whether the
 employer offers the spouses of such    
full-time employees the opportunity to  
enroll in such coverage4  7#c7 ,the     
months during the year for which        
coverage is generally available to      
full-time employees4  7#d7 ,a           
certification as to whether the coverage
 described in paragraph 7#b7 satisfies  
the requirements to qualify for one of  
the affordability safe harbors          
promulgated by the ,secretary of the    
,treasury for purposes of section       
#dihj;,h of the ,internal ,revenue ,code
 of #aihf4  7#e7 ,a certification as to 
whether an employee's effective date of 
coverage is generally affected by a     
waiting period4  7c7 ,requirements ,the 
reporting system established under      

subsection 7b7 shall provide for--  7#a7
 the processes necessary to ensure that 
,exchanges can access the information   
described in subsection 7b7 to assist in
 verifying eligibility determinations   
for advance payment of the premium tax  
credits under section #cf;,b of the     
,internal ,revenue ,code of #aihf and   
the cost-sharing subsidies under section
 #adjb of the ,patient ,protection and  
,affordable ,care ,act 7#db ,u4,s4,c4   
#ahjga72 and  7#b7 guidance on how      
employers who voluntarily report in     
advance under this section could satisfy
 the report and statement requirements  
under subsections 7b7 and 7c7 of section
 #fjef of the ,internal ,revenue ,code  
of #aihf by reporting only with respect 
to employees with respect to whom the   
employer has received a notification    
under section #adaa7;e77#d77;,b77iii7 of
 the ,patient ,protection and           
,affordable ,care ,act 7#db ,u4,s4,c4   
#ahjha7;e77#d77;,b77iii774  #d4 ,use of 
current year information in determining 

subsidy eligibility of applicants  7a7  
,in general ,section #adab7;b77#b7 of   
the ,patient ,protection and ,affordable
 ,care ,act 7#db ,u4,s4,c4              
#ahjhb7;b77#b77 is amended to read as   
follows3  7#b7 ,changes in circumstances
 ,the ,secretary shall provide          
procedures for making advance           
determinations on the basis of          
information other than that described in
 paragraph 7#a77;,b7 upon the request of
 the individual4 ,such procedures shall 
include allowing an individual to have  
eligibility determined on the basis of  
household income for a later period or  
on the basis of the individual's        
estimate of such income for the taxable 
year4  4  7b7 ,conforming amendment     
,section #adaa7;b77#c77;,b7 of the      
,patient ,protection and ,affordable    
,care ,act 7#db ,u4,s4,c4               
#ahjha7;b77#c77;,b77 is amended to read 
as follows3  7,b7 ,changes in           
circumstance ,in the case of an         
individual with respect to whom section 

#adab7;b77#b7 applies1 the information  
described in such section4  4  #e4      
,evaluating the development and         
utilization of systems for exchanges to 
notify employers of potential excise tax
 liability under the employer mandate   
,not later than #ij days after the date 
of the enactment of this ,act1 the      
,comptroller ,general of the ,united    
,states shall conduct a study           
evaluating1 with respect to the period  
beginning on ,october #a1 #bjac1 and    
ending on the date of the enactment of  
this ,act--  7#a7 the notification of   
employers by ,exchanges established     
under title ,i of the ,patient          
,protection and ,affordable ,care ,act  
that a full-time employee has been      
determined eligible for an advanced     
premium assistance tax credit1 as       
required by subsection 7e77#d77;,b77iii7
 of section #adaa of such ,act 7#db     
,u4,s4,c4 #ahjha72 and  7#b7 the extent 
to which the ,secretary of ,health and  
,human ,services has established a      

separate appeals process for employers  
who have been notified that an employee 
has been determined eligible for an     
advanced premium assistance tax credit  
to challenge that eligibility           
determination1 as required by subsection
 7f77#b7 of such section4  #f4          
,protecting dependent privacy  7a7 ,in  
general ,paragraph 7#a7 of section      
#fjee7;b7 of the ,internal ,revenue     
,code of #aihf is amended by adding at  
the end the following flush sentence3   
,for purposes of subparagraph 7,b77i71  
in the case of an individual other than 
the primary insured1 if the person      
required to make the return does not    
collect or maintain information on the  
,t,i,ns of such individuals 7other than 
for purposes of this section71 the      
individual's name and date of birth may 
be substituted for the individual's name
 and ,,tin4 4  7b7 ,effective date ,the 
amendment made by this section shall    
apply to returns the due date for which 
is after ,december #ca1 #bjac4  #g4     

,electronic statements  7a7 ,statements 
from employers ,subsection 7c7 of       
section #fjef of the ,internal ,revenue 
,code of #aihf is amended by adding at  
the end the following new paragraph3    
7#c7 ,electronic delivery ,the statement
 required to be furnished to any        
employee under paragraph 7#a7 may be    
furnished to such employee              
electronically if such employee has     
consented to receive such statement     
electronically4 ,for purposes of the    
preceding sentence1 if an employee has  
consented1 before the date of the       
enactment of this paragraph1 to         
electronically receive1 from the person 
furnishing such statement1 other        
documents used in filing the employee's 
return of tax1 such employee shall be   
treated as having consented to receive  
such statement electronically unless    
such employee requests that such consent
 not apply to such statement4  4  7b7   
,statements from insurance providers    
,subsection 7c7 of section #fjee of the 

,internal ,revenue ,code of #aihf is    
amended by adding at the end the        
following new paragraph3  7#c7          
,electronic delivery ,the statement     
required to be furnished to any         
individual under paragraph 7#a7 may be  
furnished to such individual            
electronically if such individual has   
consented to receive such statement     
electronically4 ,for purposes of the    
preceding sentence1 if an individual has
 consented1 before the date of the      
enactment of this paragraph1 to         
electronically receive1 from the person 
furnishing such statement1 other        
documents containing private health     
information1 such individual shall be   
treated as having consented to receive  
such statement electronically unless    
such individual requests that such      
consent not apply to such statement4  4 
7c7 ,effective date ,the amendments made
 by this section shall apply to         
statements the due date for which is    
after ,december #ca1 #bjac4  #h4        

,delaying provision of ,,aca premium and
 cost-sharing subsidies until           
eligibility verification process for    
such subsidies is complete  7a7 ,in     
general ,notwithstanding any other      
provision of law1 no premium tax credit 
under section #cf;,b of the ,internal   
,revenue ,code of #aihf or reduced      
cost-sharing under section #adjb of the 
,patient ,protection and ,affordable    
,care ,act 7#db ,u4,s4,c4 #ahjga7 shall 
be allowed with respect to any          
individual for any coverage month which 
begins after ,december #ca1 #bjad1 and  
before the date on which the process to 
verify1 in accordance with section #adaa
 of the ,patient ,protection and        
,affordable ,care ,act 7#db ,u4,s4,c4   
#ahjha71 the estimated household income 
and coverage requirements of such       
individual for purposes of determining  
eligibility for1 and the accurate amount
 of1 such credit or reduction1          
respectively1 has been completed4 ,for  
purposes of the previous sentence1 the  

verification process described in such  
sentence with respect to an individual  
shall not be treated as complete unless 
a manual or electronic review has been  
completed of applicable information     
required to be submitted by such        
individual under section #adaa7;b7 of   
such ,act 7#db ,u4,s4,c4 #ahjha7;b77 and
 any inconsistency of such information  
with records of the ,secretary of the   
,treasury1 the ,secretary of ,homeland  
,security1 or the ,commissioner of      
,social ,security has been resolved4    
7b7 ,treatment of individual mandate    
,notwithstanding any other provision of 
law1 no penalty shall be imposed under  
section #ejjj;,a of the ,internal       
,revenue ,code of #aihf with respect to 
an individual for any month--  7#a7 with
 respect to which such individual would 
7but for subsection 7a77 be allowed a   
premium tax credit under section #cf;,b 
of the ,internal ,revenue ,code of      
#aihf2 and  7#b7 which begins after     
,december #ca1 #bjad1 and before the    

date on which the verification process  
described in subsection 7a7 has been    
completed1 in accordance with such      
subsection1 with respect to the         
eligibility of such individual for such 
credit4