,,ii #aacth ,,congress #ast ,session ,s4 #accj ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,july #ah1 #bjac ,mr4 ,begich introduced the following bill2 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 ,act4 #a4 ,short title ,this ,act may be cited as the ,realistic ,employer ,responsibility ,act of #bjac4 #b4 #b-year delay of employer responsibility provisions 7a7 ,in general ,subsection 7d7 of section #aeac of the ,patient ,protection and ,affordable ,care ,act 7,public ,law #aaa-adh7 is amended by striking ,december #ca1 #bjac and inserting ,december #ca1 #bjae4 7b7 ,conforming amendments 7#a7 ,paragraph 7#c7 of section #ajajf7;f7 of the ,patient ,protection and ,affordable ,care ,act 7,public ,law #aaa-adh7 is amended by striking ,december #ca1 #bjac and inserting ,december #ca1 #bjae4 7#b7 ,subsection 7d7 of section #aead of such ,act is amended by striking ,december #ca1 #bjac and inserting ,december #ca1 #bjae4 7#c7 ,subparagraph 7,a7 of section #dihj;,h7c77#e7 of the ,internal ,revenue ,code of #aihf is amended by striking #bjad and inserting #bjaf4 7#d7 ,clause 7ii7 of section #dihj;,h7c77#e77;,a7 of such ,code is amended by inserting 1 determined by substituting #bjae for #bjac after the ,patient ,protection and ,affordable ,care ,act4 #c4 ,optional early adoption of reporting requirements ,not later than ,december #ca1 #bjac1 the ,secretary of the ,treasury 7or the ,secretary's delegate7 shall publish the forms and other guidance necessary to make the return required under section #fjef of the ,internal ,revenue ,code of #aihf1 and shall provide opportunity to make such return1 at the option of the employer1 for calendar years #bjad and #bjae in the case of employers who would be required to make such return for any such year but for the amendments made by section #a4 #d4 ,internet website relating to employer responsibilities ,not later than ,january #a1 #bjad1 the ,secretary1 in consultation with the ,state ,american ,health ,benefit ,exchanges established under section #acaa of the ,patient ,protection and ,affordable ,care ,act 7,public ,law #aaa-adh71 the ,committee on ,small ,business and ,entrepreneurship of the ,senate1 the ,committee on ,finance of the ,senate1 the ,committee on ,small ,business of the ,house of ,representatives1 the ,committee on ,ways and ,means of the ,house of ,representatives1 the ,secretary of the ,treasury1 and the ,secretary of ,labor1 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 of1 and benefits available to1 such employers and residents under such ,act4 ,the ,internet website required under the preceding sentence may be combined with the website required to be established by section #aajc of the ,patient ,protection and ,affordable ,care ,act4