,i  #aac? ,,congress  #b;d ,session  ,h4
 ,r4 #eeeg  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,septemb] #ah1 #bjad  
,mrs4 ,black introduc$ ! foll[+ bill2   
:i* 0 ref]r$ to ! ,committee on ,ways & 
,means1 & 9 addition to ! ,committee on 
,en]gy & ,comm]ce1 = a p]iod to be      
subsequ5tly det]m9$ by ! ,speak]1 9 ea* 
case = consid]ation ( su* provisions z  
fall )9 ! jurisdiction ( ! committee    
conc]n$  ,a ,,bill  ,to re=m !          
v]ification & report+ processes = !     
heal? c>e premium & co/-%>+ subsidies4  
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,/reaml9+ ,v]ification = ,am]icans    
,act4  #b4 ,f9d+s ,congress f9ds !      
foll[+3  7#a7 ,employ] report+          
requirem5ts "u ! ,pati5t ,protection &  
,af=dable ,c>e ,act 7,public ,law       
#aaa-adh7 %\ld /rike ! appropriate      
balance betwe5 suffici5t report+ to     
en=ce ! law & protect+ ! privacy (      
individuals4  7#b7 ,protection ( !      
privacy ( ! prim>y insur$ individual &  
ea* o!r individual cov]$ "u ! policy1   

:i* %\ld include m9imiz+ ! transmittal (
 social security numb]s1 %\ld be a      
priority :5 implem5t+ report+           
requirem5ts4  #c4 ,improv+ ! accuracy ( 
ex*ange det]m9ations ( eligibility =    
premium assi/ance tax cr$its  7a7 ,9    
g5]al ,if an employ] provides           
prospective report+ = any cal5d> ye> "u 
subsection 7b71 su* employ] %all be     
treat$ z mak+ ! return describ$ 9       
section #fjef7;b7 ( ! ,int]nal ,rev5ue  
,code ( #aihf = su* ye> if su* return   
conta9s1 consi/5t ) ! requirem5ts (     
subsection 7c77#b71 only in=mation )    
respect to employees ) respect to :om ! 
employ] has receiv$ a notification "u   
section #adaa7;e77#d77;,b77iii7 ( !     
,pati5t ,protection & ,af=dable ,c>e    
,act 7#db ,u4,s4,c4                     
#ahjha7;e77#d77;,b77iii774 ,if ! prec$+ 
s5t5ce applies to any employ] = any     
cal5d> ye>1 su* employ] %all be treat$ z
 furni%+ ! /atem5ts requir$ "u section  
#fjef7;c7 ( su* ,code1 if ! employ]     
furni%es su* /atem5ts to su* employees )

 respect to ! in=mation includ$ 9 !     
return made "u ! prec$+ s5t5ce4  7b7    
,prospective report+ ,n lat] ?an #fj    
days aft] ! date ( ! enactm5t ( ?is     
,act1 ! ,secret>y ( ! ,treasury1 9      
consultation ) ! ,secret>y ( ,heal? &   
,human ,s]vices1 ! ,secret>y ( ,labor1 &
 ! ,adm9i/rator ( ! ,small ,bus9ess     
,adm9i/ration1 %all implem5t a report+  
sy/em "u :i* an employ] may elect to    
provide ! foll[+ in=mation ) respect to 
a cal5d> ye> be=e ! beg9n+ ( su* ye>3   
7#a7 ,! "n1 date1 & employ]             
id5tification numb] ( ! employ]4  7#b7  
,a c]tification z to :e!r ! employ] (f]s
 to its full-"t employees ! opportunity 
to enroll 9 m9imum ess5tial cov]age "u  
an eligible employ]-sponsor$ plan 7z    
def9$ 9 section #ejjj;,a7f77#b7 ( !     
,int]nal ,rev5ue ,code ( #aihf7 & :e!r !
 employ] (f]s ! sp\ses ( su* full-"t    
employees ! opportunity to enroll 9 su* 
cov]age4  7#c7 ,! mon?s dur+ ! ye> = :i*
 cov]age is g5]ally available to full-"t
 employees4  7#d7 ,a c]tification z to  

:e!r ! cov]age describ$ 9 p>agraph 7#b7 
satisfies ! requirem5ts to qualify = "o 
( ! af=dability safe h>bors promulgat$  
by ! ,secret>y ( ! ,treasury = purposes 
( section #dihj;,h ( ! ,int]nal ,rev5ue 
,code ( #aihf4  7#e7 ,a c]tification z  
to :e!r an employee's effective date (  
cov]age is g5]ally affect$ by a wait+   
p]iod4  7c7 ,requirem5ts ,! report+     
sy/em e/abli%$ "u subsection 7b7 %all   
provide =--  7#a7 ! processes necess>y  
to ensure t ,ex*anges c access !        
in=mation describ$ 9 subsection 7b7 to  
assi/ 9 v]ify+ eligibility det]m9ations 
= advance paym5t ( ! premium tax cr$its 
"u section #cf;,b ( ! ,int]nal ,rev5ue  
,code ( #aihf & ! co/-%>+ subsidies "u  
section #adjb ( ! ,pati5t ,protection & 
,af=dable ,c>e ,act 7#db ,u4,s4,c4      
#ahjga72 &  7#b7 guidance on h[ employ]s
 :o volunt>ily report 9 advance "u ?is  
section c\ld satisfy ! report & /atem5t 
requirem5ts "u subsections 7b7 & 7c7 (  
section #fjef ( ! ,int]nal ,rev5ue ,code
 ( #aihf by report+ only ) respect to   

employees ) respect to :om ! employ] has
 receiv$ a notification "u section      
#adaa7;e77#d77;,b77iii7 ( ! ,pati5t     
,protection & ,af=dable ,c>e ,act 7#db  
,u4,s4,c4 #ahjha7;e77#d77;,b77iii774    
#d4 ,use ( curr5t ye> in=mation 9       
det]m9+ subsidy eligibility ( applicants
  7a7 ,9 g5]al ,section #adab7;b77#b7 ( 
! ,pati5t ,protection & ,af=dable ,c>e  
,act 7#db ,u4,s4,c4 #ahjhb7;b77#b77 is  
am5d$ to read z foll[s3  7#b7 ,*anges 9 
circum/ances ,! ,secret>y %all provide  
proc$ures = mak+ advance det]m9ations on
 ! basis ( in=mation o!r ?an t describ$ 
9 p>agraph 7#a77;,b7 ^u ! reque/ ( !    
individual4 ,su* proc$ures %all include 
all[+ an individual to h eligibility    
det]m9$ on ! basis ( h\sehold income = a
 lat] p]iod or on ! basis ( !           
individual's e/imate ( su* income = !   
taxable ye>4  4  7b7 ,con=m+ am5dm5t    
,section #adaa7;b77#c77;,b7 ( ! ,pati5t 
,protection & ,af=dable ,c>e ,act 7#db  
,u4,s4,c4 #ahjha7;b77#c77;,b77 is am5d$ 
to read z foll[s3  7,b7 ,*anges 9       

circum/ance ,9 ! case ( an individual ) 
respect to :om section #adab7;b77#b7    
applies1 ! in=mation describ$ 9 su*     
section4  4  #e4 ,evaluat+ ! developm5t 
& utilization ( sy/ems = ex*anges to    
notify employ]s ( pot5tial excise tax   
liability "u ! employ] m&ate ,n lat] ?an
 #ij days aft] ! date ( ! enactm5t ( ?is
 ,act1 ! ,comptroll] ,g5]al ( ! ,unit$  
,/ates %all conduct a /udy evaluat+1 )  
respect to ! p]iod beg9n+ on ,octob] #a1
 #bjac1 & end+ on ! date ( ! enactm5t ( 
?is ,act--  7#a7 ! notification (       
employ]s by ,ex*anges e/abli%$ "u title 
,i ( ! ,pati5t ,protection & ,af=dable  
,c>e ,act t a full-"t employee has be5  
det]m9$ eligible = an advanc$ premium   
assi/ance tax cr$it1 z requir$ by       
subsection 7e77#d77;,b77iii7 ( section  
#adaa ( su* ,act 7#db ,u4,s4,c4 #ahjha72
 &  7#b7 ! ext5t to :i* ! ,secret>y (   
,heal? & ,human ,s]vices has e/abli%$ a 
sep>ate appeals process = employ]s :o h 
be5 notifi$ t an employee has be5       
det]m9$ eligible = an advanc$ premium   

assi/ance tax cr$it to *all5ge t        
eligibility det]m9ation1 z requir$ by   
subsection 7f77#b7 ( su* section4  #f4  
,protect+ dep5d5t privacy  7a7 ,9 g5]al 
,p>agraph 7#a7 ( section #fjee7;b7 ( !  
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ flu% s5t5ce3  
,= purposes ( subp>agraph 7,b77i71 9 !  
case ( an individual o!r ?an ! prim>y   
insur$1 if ! p]son requir$ to make !    
return does n collect or ma9ta9         
in=mation on ! ,t,i,ns ( su* individuals
 7o!r ?an = purposes ( ?is section71 !  
individual's "n & date ( bir? may be    
sub/itut$ = ! individual's "n & ,,t94 4 
7b7 ,effective date ,! am5dm5t made by  
?is section %all apply to returns ! due 
date = :i* is aft] ,decemb] #ca1 #bjac4 
#g4 ,electronic /atem5ts  7a7 ,/atem5ts 
f employ]s ,subsection 7c7 ( section    
#fjef ( ! ,int]nal ,rev5ue ,code ( #aihf
 is am5d$ by add+ at ! end ! foll[+ new 
p>agraph3  7#c7 ,electronic deliv]y ,!  
/atem5t requir$ to be furni%$ to any    
employee "u p>agraph 7#a7 may be furni%$

 to su* employee electronically if su*  
employee has cons5t$ to receive su*     
/atem5t electronically4 ,= purposes ( ! 
prec$+ s5t5ce1 if an employee has       
cons5t$1 be=e ! date ( ! enactm5t ( ?is 
p>agraph1 to electronically receive1 f !
 p]son furni%+ su* /atem5t1 o!r docum5ts
 us$ 9 fil+ ! employee's return ( tax1  
su* employee %all be treat$ z hav+      
cons5t$ to receive su* /atem5t          
electronically unless su* employee      
reque/s t su* cons5t n apply to su*     
/atem5t4  4  7b7 ,/atem5ts f insurance  
provid]s ,subsection 7c7 ( section #fjee
 ( ! ,int]nal ,rev5ue ,code ( #aihf is  
am5d$ by add+ at ! end ! foll[+ new     
p>agraph3  7#c7 ,electronic deliv]y ,!  
/atem5t requir$ to be furni%$ to any    
individual "u p>agraph 7#a7 may be      
furni%$ to su* individual electronically
 if su* individual has cons5t$ to       
receive su* /atem5t electronically4 ,=  
purposes ( ! prec$+ s5t5ce1 if an       
individual has cons5t$1 be=e ! date ( ! 
enactm5t ( ?is p>agraph1 to             

electronically receive1 f ! p]son       
furni%+ su* /atem5t1 o!r docum5ts       
conta9+ private heal? in=mation1 su*    
individual %all be treat$ z hav+ cons5t$
 to receive su* /atem5t electronically  
unless su* individual reque/s t su*     
cons5t n apply to su* /atem5t4  4  7c7  
,effective date ,! am5dm5ts made by ?is 
section %all apply to /atem5ts ! due    
date = :i* is aft] ,decemb] #ca1 #bjac4 
#h4 ,delay+ provision ( ,,aca premium & 
co/-%>+ subsidies until eligibility     
v]ification process = su* subsidies is  
complete  7a7 ,9 g5]al ,not)/&+ any o!r 
provision ( law1 no premium tax cr$it "u
 section #cf;,b ( ! ,int]nal ,rev5ue    
,code ( #aihf or r$uc$ co/-%>+ "u       
section #adjb ( ! ,pati5t ,protection & 
,af=dable ,c>e ,act 7#db ,u4,s4,c4      
#ahjga7 %all be all[$ ) respect to any  
individual = any cov]age mon? :i* beg9s 
aft] ,decemb] #ca1 #bjad1 & be=e ! date 
on :i* ! process to v]ify1 9 accordance 
) section #adaa ( ! ,pati5t ,protection 
& ,af=dable ,c>e ,act 7#db ,u4,s4,c4    

#ahjha71 ! e/imat$ h\sehold income &    
cov]age requirem5ts ( su* individual =  
purposes ( det]m9+ eligibility =1 & !   
accurate am\nt (1 su* cr$it or r$uction1
 respectively1 has be5 complet$4 ,=     
purposes ( ! previ\s s5t5ce1 !          
v]ification process describ$ 9 su*      
s5t5ce ) respect to an individual %all n
 be treat$ z complete unless a manual or
 electronic review has be5 complet$ (   
applicable in=mation requir$ to be      
submitt$ by su* individual "u section   
#adaa7;b7 ( su* ,act 7#db ,u4,s4,c4     
#ahjha7;b77 & any inconsi/5cy ( su*     
in=mation ) records ( ! ,secret>y ( !   
,treasury1 ! ,secret>y ( ,homel&        
,security1 or ! ,commission] ( ,social  
,security has be5 resolv$4  7b7         
,treatm5t ( individual m&ate ,not)/&+   
any o!r provision ( law1 no p5alty %all 
be impos$ "u section #ejjj;,a ( !       
,int]nal ,rev5ue ,code ( #aihf ) respect
 to an individual = any mon?--  7#a7 )  
respect to :i* su* individual w\ld 7b = 
subsection 7a77 be all[$ a premium tax  

cr$it "u section #cf;,b ( ! ,int]nal    
,rev5ue ,code ( #aihf2 &  7#b7 :i* beg9s
 aft] ,decemb] #ca1 #bjad1 & be=e ! date
 on :i* ! v]ification process describ$ 9
 subsection 7a7 has be5 complet$1 9     
accordance ) su* subsection1 ) respect  
to ! eligibility ( su* individual = su* 
cr$it4