,,ii  #aac? ,,congress  #b;d ,session   
,s4 #bagf  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,m>* #bg1 #bjad ,mr4   
,w>n] 7= himself1 ,mr4 ,frank51 ,mr4    
,begi*1 ,mr4 ,man*91 ,mrs4 ,%ahe51 ,ms4 
,heitkamp1 ,mr4 ,udall ( ,new ,mexico1 &
 ,ms4 ,klobu*>7 introduc$ ! foll[+ bill2
 :i* 0 read twice & ref]r$ to !         
,committee on ,f9ance  ,a ,,bill  ,to   
revise report+ requirem5ts "u ! ,pati5t 
,protection & ,af=dable ,c>e ,act to    
pres]ve ! privacy ( individuals1 & = o!r
 purposes4  #a4 ,%ort title  ,?is ,act  
may be cit$ z ! ,commons5se ,report+    
,act ( #bjad4  #b4 ,f9d+s ,congress f9ds
 ! foll[+3 7#a7 ,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
 ( ! 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  7#c7 ,! 
,dep>tm5t ( ! ,treasury & ! ,int]nal    
,rev5ue ,s]vice %\ld cont9ue to "w      
toge!r ) o!r dep>tm5ts & ag5cies1       
includ+ ! ,dep>tm5t ( ,heal? & ,human   
,s]vices1 ! ,dep>tm5t ( ,labor1 & !     
,small ,bus9ess ,adm9i/ration1 to       
/reaml9e report+ & adm9i/rative         
processes "u ! ,pati5t ,protection &    
,af=dable ,c>e ,act4 ,^! same ag5cies & 
dep>tm5ts %\ld also "w toge!r to id5tify
 ways to m9imize compliance burd5s on   
bus9esses1 insurance c>ri]s1 &          
individuals4  #c4 ,protection ( 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$1 if !
 heal? insurance issu] or ! employ] does
 n collect or ma9ta9 in=mation on !     
,t,i,ns ( su* individuals 7o!r ?an =    
purposes ( ?is section71 ! individual's 
"n & date ( bir? may be sub/itut$ = ! "n

 & ,,t94 4  7b7 ,effective date ,!      
am5dm5t made by ?is section %all apply  
to returns ! due date = :i* is aft]     
,decemb] #ca1 #bjac4  #d4 ,employee     
opt-out  7a7 ,9 g5]al ,subsection 7d7 ( 
section #fjef ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ by add+ at ! end !    
foll[+ flu% s5t5ce3 ,an individual %all 
be deem$ to h cons5t$ to receive !      
/atem5t "u ?is section 9 electronic =m  
if su* individual has cons5t$ at any    
prior "t1 to a p]son requir$ to furni%  
to su* individual any /atem5t = use 9   
fil+ ! return ( tax1 to receive su*     
/atem5t 9 electronic =m1 unless !       
individual explicitly refuses su*       
cons5t4 4  7b7 ,/atem5ts relat+ to heal?
 insurance cov]age ,subsection 7c7 (    
section #fjee ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ by add+ at ! end !    
foll[+ new p>agraph3  7#c7 ,electronic  
deliv]y ,an individual %all be deem$ to 
h cons5t$ to receive ! /atem5t "u ?is   
subsection 9 electronic =m if su*       
individual has cons5t$ at any prior "t  

to receive 9 electronic =m any private  
heal? in=mation 7su* z electronic heal? 
records7 furni%$ to su* individual by ! 
p]son requir$ to make su* /atem5t1      
unless ! individual explicitly refuses  
su* cons5t4  4  7c7 ,effective date ,!  
am5dm5ts made by ?is section %all apply 
to /atem5ts ! due date = :i* is aft]    
,decemb] #ca1 #bjac4  #e4 ,/udy  7a7 ,9 
g5]al ,! ,dep>tm5t ( ! ,treasury1 9     
consultation ) ! ,dep>tm5t ( ,heal? &   
,human ,s]vices1 ! ,dep>tm5t ( ,labor1 &
 ! ,small ,bus9ess ,adm9i/ration1 %all  
report to ,congress n lat] ?an #ij days 
aft] ! date ( ! enactm5t ( ?is ,act on !
 processes necess>y to develop a        
prospective report+ sy/em 9 :i* an      
employ] w\ld be consid]$ to h compli$ ) 
section #fjef ( ! ,int]nal ,rev5ue ,code
 ( #aihf = future report+ p]iods if !   
employ] provid$ in=mation on a volunt>y 
basis on ! af=dability & value ( ! heal?
 cov]age (f]$ by su* employ]1 g5]ally to
 :om x is (f]$1 & ! l5g? ( any wait+    
p]iod4  7b7 ,requirem5ts ,! report "u   

subsection 7a7 %\ld address-- 7#a7 !    
processes necess>y to ensure t ,ex*anges
 c\ld access ! g5]al in=mation describ$ 
9 subsection 7a7 to assi/ 9 v]ify+      
eligibility det]m9ations = advance      
paym5t ( ! premium tax cr$its "u section
 #cf;,b ( ! ,int]nal ,rev5ue ,code (    
#aihf & ! co/-%>+ subsidies "u section  
#adjb ( ! ,pati5t ,protection &         
,af=dable ,c>e ,act 7,public ,law       
#aaa-adh72  7#b7 guidance on h[ employ]s
 :o provide ?is in=mation on a volunt>y 
basis 9 advance may be consid]$ exempt f
 g5]al report+ requirem5ts "u section   
#fjef ( ! ,int]nal ,rev5ue ,code (      
#aihf1 & %\ld in/ead be requir$ only to 
provide individual reports to employees 
:o h be5 deem$ eligible = advance paym5t
 ( premium tax cr$its2  7#c7 any b>ri]s 
t curr5tly exi/ 9 data sy/ems ma9ta9$ by
 ! ,dep>tm5t ( ,heal? & ,human ,s]vices 
or ! ,int]nal ,rev5ue ,s]vice :i* w\ld  
h9d] ! developm5t ( su* a v]ification   
sy/em1 & recomm5dations = address+ su*  
b>ri]s2  7#d7 any /atutory b>ri]s t w\ld

 prev5t ! adm9i/ration f implem5t+ a    
volunt>y prospective report+ sy/em &    
exempt+ employ]s :o utilize su* sy/em f 
g5]al report+ requirem5ts "u su* section
 #fjef2 &  7#e7 ! co/s to develop su* a 
sy/em4  7c7 ,op5 comm5t p]iod ,aft] !   
submission ( ! report "u subsection 7a7 
to ,congress1 !re %all be an op5 comm5t 
p]iod ( n less ?an #fj days = applicable
 employ]s & o!r int]e/$ p>ties to       
respond to ! cont5ts ( ! report4 ,all   
comm5ts submitt$ %all be accessible on a
 publicly available database4