Library / Laws / 113th / s / S. 1330 / Introduced in Senate
II
113th CONGRESS
1st Session
S. 1330
IN THE SENATE OF THE UNITED STATES
July 18, 2013
Mr. Begich introduced
the following bill; which was read twice and referred to the
Committee on
Finance
A BILL
To delay the implementation of the employer
responsibility provisions of the Patient Protection and Affordable Care
Act.
1.
Short title
This Act may be cited as the
Realistic Employer Responsibility Act
of 2013.
2.
2-year delay of
employer responsibility provisions
(a)
In
general
Subsection (d) of
section 1513 of the Patient Protection and Affordable Care Act (Public Law
111–148) is amended by striking December 31, 2013 and inserting
December 31, 2015.
(b)
Conforming
amendments
(1) Paragraph (3) of
section 10106(f) of the Patient Protection and Affordable Care Act (Public Law
111–148) is amended by striking December 31, 2013 and inserting
December 31, 2015.
(2) Subsection (d) of
section 1514 of such Act is amended by striking December 31,
2013 and inserting December 31, 2015.
(3) Subparagraph (A)
of section 4980H(c)(5) of the Internal Revenue Code of 1986 is amended by
striking 2014 and inserting 2016.
(4) Clause (ii) of
section 4980H(c)(5)(A) of such Code is amended by inserting , determined
by substituting 2015 for 2013 after
the Patient Protection and Affordable Care Act.
3.
Optional early
adoption of reporting requirements
Not later than December 31, 2013, the
Secretary of the Treasury (or the Secretary's delegate) shall publish the forms
and other guidance necessary to make the return required under section 6056 of
the Internal Revenue Code of 1986, and shall provide opportunity to make such
return, at the option of the employer, for calendar years 2014 and 2015 in the
case of employers who would be required to make such return for any such year
but for the amendments made by section 1.
4.
Internet website
relating to employer responsibilities
Not later than January 1, 2014, the
Secretary, in consultation with the State American Health Benefit Exchanges
established under section 1311 of the Patient Protection and Affordable Care
Act (Public Law 111–148), the Committee on Small Business and Entrepreneurship
of the Senate, the Committee on Finance of the Senate, the Committee on Small
Business of the House of Representatives, the Committee on Ways and Means of
the House of Representatives, the Secretary of the Treasury, and the Secretary
of Labor, shall establish an Internet website through which employers and
residents of any State may obtain information in an easily understandable
format relating to the responsibilities of, and benefits available to, such
employers and residents under such Act. The Internet website required under the
preceding sentence may be combined with the website required to be established
by section 1103 of the Patient Protection and Affordable Care Act.