,,ii  #aac? ,,congress  #a/ ,session    
,s4 #accj  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,july #ah1 #bjac ,mr4  
,begi* introduc$ ! foll[+ bill2 :i* 0   
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to delay !         
implem5tation ( ! employ] responsibility
 provisions ( ! ,pati5t ,protection &   
,af=dable ,c>e ,act4  #a4 ,%ort title   
,?is ,act may be cit$ z ! ,reali/ic     
,employ] ,responsibility ,act ( #bjac4  
#b4 #b-ye> delay ( employ]              
responsibility provisions  7a7 ,9 g5]al 
,subsection 7d7 ( section #aeac ( !     
,pati5t ,protection & ,af=dable ,c>e    
,act 7,public ,law #aaa-adh7 is am5d$ by
 /rik+ ,decemb] #ca1 #bjac & ins]t+     
,decemb] #ca1 #bjae4  7b7 ,con=m+       
am5dm5ts  7#a7 ,p>agraph 7#c7 ( section 
#ajajf7;f7 ( ! ,pati5t ,protection &    
,af=dable ,c>e ,act 7,public ,law       
#aaa-adh7 is am5d$ by /rik+ ,decemb]    
#ca1 #bjac & ins]t+ ,decemb] #ca1 #bjae4
  7#b7 ,subsection 7d7 ( section #aead (
 su* ,act is am5d$ by /rik+ ,decemb]    

#ca1 #bjac & ins]t+ ,decemb] #ca1 #bjae4
  7#c7 ,subp>agraph 7,a7 ( section      
#dihj;,h7c77#e7 ( ! ,int]nal ,rev5ue    
,code ( #aihf is am5d$ by /rik+ #bjad & 
ins]t+ #bjaf4  7#d7 ,clause 7ii7 (      
section #dihj;,h7c77#e77;,a7 ( su* ,code
 is am5d$ by ins]t+ 1 det]m9$ by        
sub/itut+ #bjae = #bjac aft] ! ,pati5t  
,protection & ,af=dable ,c>e ,act4  #c4 
,optional e>ly adoption ( report+       
requirem5ts ,n lat] ?an ,decemb] #ca1   
#bjac1 ! ,secret>y ( ! ,treasury 7or !  
,secret>y's delegate7 %all publi% ! =ms 
& o!r guidance necess>y to make ! return
 requir$ "u section #fjef ( ! ,int]nal  
,rev5ue ,code ( #aihf1 & %all provide   
opportunity to make su* return1 at !    
option ( ! employ]1 = cal5d> ye>s #bjad 
& #bjae 9 ! case ( employ]s :o w\ld be  
requir$ to make su* return = any su* ye>
 b = ! am5dm5ts made by section #a4  #d4
 ,int]net website relat+ to employ]     
responsibilities ,n lat] ?an ,janu>y #a1
 #bjad1 ! ,secret>y1 9 consultation ) ! 
,/ate ,am]ican ,heal? ,b5efit ,ex*anges 

e/abli%$ "u section #acaa ( ! ,pati5t   
,protection & ,af=dable ,c>e ,act       
7,public ,law #aaa-adh71 ! ,committee on
 ,small ,bus9ess & ,entrepr5eur%ip ( !  
,s5ate1 ! ,committee on ,f9ance ( !     
,s5ate1 ! ,committee on ,small ,bus9ess 
( ! ,h\se ( ,repres5tatives1 !          
,committee on ,ways & ,means ( ! ,h\se (
 ,repres5tatives1 ! ,secret>y ( !       
,treasury1 & ! ,secret>y ( ,labor1 %all 
e/abli% an ,int]net website ?r\gh :i*   
employ]s & resid5ts ( any ,/ate may     
obta9 in=mation 9 an easily und]/&able  
=mat relat+ to ! responsibilities (1 &  
b5efits available to1 su* employ]s &    
resid5ts "u su* ,act4 ,! ,int]net       
website requir$ "u ! prec$+ s5t5ce may  
be comb9$ ) ! website requir$ to be     
e/abli%$ by section #aajc ( ! ,pati5t   
,protection & ,af=dable ,c>e ,act4