,,ii  #aaeth ,,congress  #ast ,session  
,s4 #aijh  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,october #c1   
#bjag,mr4 ,warner 7for himself and ,mr4 
,portman7 introduced the following bill2
 which was read twice and referred to   
the ,committee on ,finance  ,a ,,bill   
,to streamline the employer reporting   
process and strengthen the eligibility  
verification process for the premium    
assistance tax credit and cost-sharing  
subsidy4  #a4 ,short title ,this ,act   
may be cited as the ,commonsense        
,reporting ,act of #bjag4  #b4 ,findings
 ,congress finds the following3 7#a7    
,the ,department of the ,treasury and   
the ,internal ,revenue ,service should  
work together with other relevant       
departments and agencies to identify and
 implement methods to minimize          
compliance burdens on businesses1       
insurance carriers1 and individuals4    
7#b7 ,such collaboration should strike  
an appropriate balance between          
sufficient reporting to enforce the law 

and protecting the privacy of           
individuals4  #c4 ,voluntary prospective
 reporting system  7a7 ,in general ,not 
later than #a year after the date of the
 enactment of this ,act1 the ,secretary 
of the ,treasury1 in consultation with  
the ,secretary of ,health and ,human    
,services1 the ,secretary of ,labor1 and
 the ,administrator of the ,small       
,business ,administration1 shall develop
 and implement guidance providing for a 
prospective reporting system meeting the
 requirements of subsection 7b74 ,such  
system shall be available for use by    
employers on a voluntary basis beginning
 not later than ,january #a1 #bjai4  7b7
 ,requirements ,the system created under
 subsection 7a7 shall include-- 7#a7    
voluntary reporting by each             
participating employer1 not later than  
#de days before the first day of the    
annual open enrollment period under     
section #acaa7;c77#f77;,b7 of the       
,patient ,protection and ,affordable    
,care ,act 7#db ,u4,s4,c4               

#ahjca7;c77#f77;,b77 for each calendar  
year1 of--  7,a7 the name and employer  
identification number of the employer2  
7,b7 a certification of--  7i7 whether  
coverage meeting the definition of      
minimum essential coverage in section   
#ejjj;,a7f7 of the ,internal ,revenue   
,code of #aihf is offered to the        
full-time employees 7within the meaning 
of section #dihj;,h of such ,code7 of   
the employer2  7ii7 whether such        
coverage is offered to part-time        
employees of the employer2  7iii7       
whether such coverage is offered to     
dependents of employees2  7iv7 whether  
such coverage is offered to spouses of  
employees2  7v7 whether such coverage   
meets the minimum value requirement of  
section #cf;,b7c77#b77;,c77ii7 of such  
,code2  7vi7 whether such coverage      
satisfies the requirements to qualify   
for one of the affordability safe       
harbors promulgated by the ,secretary of
 the ,treasury for purposes of section  
#dihj;,h of such ,code2 and  7vii7      

whether the employer reasonably expects 
to be liable for any shared             
responsibility payment under section    
#dihj;,h of such ,code for such year2   
7,c7 the months during the prospective  
reporting period that such coverage is  
available to individuals described in   
clauses 7i7 through 7iv7 of subparagraph
 7,b72 and  7,d7 what waiting periods1  
if any1 apply with respect to such      
coverage2  7#b7 processes necessary to  
ensure that ,exchanges1 the ,federal    
,marketplace ,data ,services ,hub1 and  
the ,internal ,revenue ,service can     
securely and confidentially access the  
information described in paragraph 7#a7 
as necessary to carry out their         
respective missions1 and to provide to  
the ,secretary of ,health and ,human    
,services additional information        
relating to eligibility determinations  
for advance payment of the premium tax  
credits under section #cf;,b of such    
,code and the cost-sharing subsidies    
under section #adjb of the ,patient     

,protection and ,affordable ,care ,act  
7#db ,u4,s4,c4 #ahjga72  7#c7 a process 
to allow ,exchanges to follow up with   
employers in order to obtain additional 
reasonably necessary information        
relating to an employee's eligibility   
for such advance payment or such        
cost-sharing subsidies1 and to allow an 
employee to receive notification of any 
problem in verifying such eligibility2  
and  7#d7 a process to allow employers  
using the system to provide timely      
updates to the ,federal ,marketplace    
,data ,services ,hub regarding any      
cancellation of coverage or significant 
change in coverage for participating    
employees that would change the         
information reported under paragraph    
7#a74  7c7 ,employer notification of    
employee enrollment in ,exchange plans  
,subparagraph 7,j7 of section           
#acaa7;d77#d7 of the ,patient           
,protection and ,affordable ,care ,act  
7#db ,u4,s4,c4 #ahjca7;d77#d77;,j77 is  
amended by striking to each employer and

 all that follows and inserting 8to each
 employer--  7i7 the name of each       
employee of the employer who enrolls in 
a qualified health plan for a plan year1
 or whose dependents enroll in such a   
plan1 at the time of such enrollment2 or
  7ii7 the name of each employee of the 
employer described in subparagraph      
7,i77ii7 who ceases coverage under a    
qualified health plan during a plan year
 7and the effective date of such        
cessation72 and  4  7d7 ,exemption from 
reporting requirement under ,internal   
,revenue ,code of #aihf ,section #fjef  
of the ,internal ,revenue ,code of #aihf
 is amended by redesignating subsection 
7f7 as subsection 7g7 and by inserting  
after subsection 7e7 the following new  
subsection3  7f7 ,exemption ,if1 through
 the system created under section #c7;a7
 of the ,commonsense ,reporting ,act of 
#bjag1 an employer provides prospective 
reporting for any calendar year that    
meets the requirements of section       
#c7;b77#a7 of such ,act--  7#a7 such    

employer shall be treated as satisfying 
the return requirements of subsections  
7a7 and 7b7 for such year1 and  7#b7    
such employer shall be treated as       
satisfying the requirements of          
subsection 7c7 for such year if the     
employer--  7,a7 furnishes the statement
 described in such section to those     
employees of the employer whose names   
have been provided to the employer by an
 ,exchange under section                
#acaa7;d77#d77;,j77i7 of the ,patient   
,protection and ,affordable ,care ,act  
regarding enrollment of the employee or 
a dependent in a qualified health plan  
7as defined in section #acja of such    
,act7 through the ,exchange1 and  7,b7  
furnishes a copy of such statement with 
respect to such employees to the        
,secretary4  4  7e7 ,third-,party filing
 ,an employer may contract with a third 
party to make the report under          
subsection 7b77#a7 without affecting the
 employer's treatment as having         
satisfied the return requirements of    

subsections 7a7 and 7b7 of section #fjef
 of the ,internal ,revenue ,code of     
#aihf4  7f7 ,access to the ,national    
,directory of ,new ,hires ,subsection   
7i77#c7 of section #dec of the ,social  
,security ,act 7#db ,u4,s4,c4 #fec7 is  
amended by adding at the end the        
following new sentence3 ,the ,secretary 
of the ,treasury and the ,secretary of  
,health and ,human ,services shall have 
access to the information in the        
,national ,directory of ,new ,hires for 
purposes of administering section #cf;,b
 and #dihj;,h of the ,internal ,revenue 
,code of #aihf and section #adjb of the 
,patient ,protection and ,affordable    
,care ,act 7#db ,u4,s4,c4 #ahjga74      
,subsection 7k77#c7 shall not apply to  
information received for purposes of the
 administration of such sections #cf;,b 
and #dihj;,h of such ,code and section  
#adjb of such ,act44  7g7 ,improving    
employee access to accurate ,e,i,ns ,not
 later than #a year after the date of   
the enactment of this ,act1 the         

,secretary of the ,treasury shall       
develop and implement guidance for      
allowing any employee of an employer to 
receive1 on request1 the employer's     
employer identification number for      
purposes of section #fjef of the        
,internal ,revenue ,code of #aihf4  7h7 
,funding for voluntary prospective      
reporting system ,it is the sense of    
,congress that building and maintaining 
the voluntary prospective reporting     
system described in this section will   
require appropriations to the ,secretary
 of the ,treasury1 the ,secretary of    
,health and ,human ,services1 the       
,secretary of ,labor1 and the           
,administrator of the ,small ,business  
,administration1 and that necessary sums
 to carry out the requirements of this  
section should be appropriated for such 
purpose4  #d4 ,protection of dependent  
privacy  7a7 ,in general ,paragraph 7#a7
 of section #fjee7;b7 of the ,internal  
,revenue ,code of #aihf is amended by   
adding at the end the following flush   

sentence3  ,for purposes of subparagraph
 7,b77i71 in the case of an individual  
other than the primary insured1 if the  
health insurance issuer or the employer 
is unable to collect or maintain        
information on the ,t,i,ns of such      
individuals 7other than for purposes of 
this section71 the ,secretary may allow 
the individual's full name and date of  
birth to be substituted for the name and
 ,,tin4 ,in the event the ,secretary    
allows the use of the individual's full 
name and date of birth in lieu of the   
,,tin1 the ,social ,security            
,administration shall assist the        
,internal ,revenue ,service in providing
 data matches to determine the ,,tin    
associated with the name and date of    
birth provided by the ,internal ,revenue
 ,service with respect to such          
individual4 4  7b7 ,effective date ,the 
amendment made by this section shall    
apply to returns the due date for which 
is after the date that is #fj days after
 the date of the enactment of this ,act4

  #e4 ,electronic statements  7a7 ,in   
general ,subsection 7c7 of section #fjef
 of the ,internal ,revenue ,code of     
#aihf is amended by adding at the end   
the following flush sentence3  ,an      
individual shall be deemed to have      
consented to receive the statement under
 this section in electronic form if such
 individual has affirmatively consented 
at any prior time1 to the person who is 
the employer of the individual during   
the calendar year to which the statement
 relates1 to receive such statement in  
electronic form4 ,the preceding sentence
 shall not apply if the individual      
revokes consent in writing with respect 
to the statement under this section4 4  
7b7 ,statements relating to health      
insurance coverage ,subsection 7c7 of   
section #fjee of the ,internal ,revenue 
,code of #aihf is amended by adding at  
the end the following new paragraph3    
7#c7 ,electronic delivery ,an individual
 shall be deemed to have consented to   
receive the statement under this        

subsection in electronic form if such   
individual has affirmatively consented  
at any prior time1 to the person        
required to make such statement 7such as
 the provider of the individual's health
 coverage71 to receive in electronic    
form any private health information     
7such as electronic health records71    
unless the individual revokes such      
consent in writing4  4  7c7 ,effective  
date ,the amendments made by this       
section shall apply to statements the   
due date for which is after ,december   
#ca1 #bjag4  #f4 ,,gao studies  7a7     
,study of prospective reporting system  
,not later than ,july #a1 #bjbj1 the    
,comptroller ,general of the ,united    
,states shall conduct a study           
evaluating1 with respect to the period  
beginning on ,january #a1 #bjai1 and    
ending on ,december #ca1 #bjai1 the     
functionality of the prospective        
reporting system established under      
section #c of this ,act1 including the  
accuracy of information collected1 the  

number of employers electing to report  
under such system1 and any challenges   
that have arisen4  7b7 ,report ,the     
results of the study under subsection   
7a7 shall be reported to the ,committees
 on ,finance and ,health1 ,education1   
,labor1 and ,pensions of the ,senate and
 the ,committees on ,ways and ,means1   
,energy and ,commerce1 and ,education   
and the ,workforce of the ,house of     
,representatives4