,,ib ,union ,calendar ,no4 #hf #aahth   
,,congress  #ast ,session  ,h4 ,r4 #chja
 ,report ,no4 #aah-aaa ,,in ,,the       
,,house ,,of ,,representatives  ,june   
#e1 #bjbc,mr4 ,smith of ,nebraska 7for  
himself and ,mr4 ,thompson of           
,california7 introduced the following   
bill2 which was referred to the         
,committee on ,ways and ,means  ,june   
#ac1 #bjbc,reported with an amendment1  
committed to the ,committee of the      
,whole ,house on the ,state of the      
,union1 and ordered to be printed,strike
 out all after the enacting clause and  
insert the part printed in italic,for   
text of introduced bill1 see copy of    
bill as introduced on ,june #e1 #bjbc   
,a ,,bill  ,to amend the ,internal      
,revenue ,code of #aihf to streamline   
and improve the employer reporting      
process relating to health insurance    
coverage and to protect dependent       
privacy4  #a4 ,short title ,this ,act   
may be cited as the ,employer ,reporting
 ,improvement ,act4  #b4 ,,tin reporting

 flexibility  7a7 ,in general ,section  
#fjee7;b77#a7 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 any individual whose name
 is required to be set forth in a return
 under subsection 7a71 if the person    
required to make a return under such    
subsection is unable to collect         
information on the ,t,i,ns of such      
individuals1 the ,secretary may allow   
the individual's full name and date of  
birth to be substituted for the name and
 ,,tin4 4  7b7 ,effective date ,the     
amendment made by this section shall    
apply to returns the due date for which 
is after ,december #ca1 #bjbd4  #c4     
,electronic statements  7a7 ,in general 
,section #fjef7;c7 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 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 such consent in  
writing4  4  7b7 ,statements relating to
 health insurance coverage ,section     
#fjee7;c7 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 statement1 to     
receive such statement in electronic    
form4 ,the preceding sentence shall not 
apply if 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 #bjbd4  #d4 ,time for response  7a7
 ,in general ,section #dihj;,h7d7 of the
 ,internal ,revenue ,code of #aihf is   
amended by adding at the end the        
following new paragraph3  7#d7 ,time for
 response ,the ,secretary shall allow an
 applicable large employer at least #ij 
days from the date of the first letter  
which informs the employer of a proposed
 assessment of the employer shared      
responsibility payment under this       
section to respond to the proposed      
assessment before taking any further    
action with respect to such proposed    
assessment4  4  7b7 ,effective date ,the
 amendment made by this section shall   
apply to assessments proposed in taxable
 years beginning after the date of the  
enactment of this ,act4  #e4 ,statute of
 limitations on penalty assessment  7a7 
,in general ,section #feja of the       
,internal ,revenue ,code of #aihf is    

amended by redesignating subsection 7n7 
as subsection 7o7 and by inserting after
 subsection 7m7 the following new       
subsection3  7n7 ,assessable payment of 
employer shared responsibility ,in the  
case of any assessable payment under    
section #dihj;,h1 the period for        
assessment shall expire at the end of   
the #f-year period beginning on the due 
date for filing the return under section
 #fjef 7or1 if later1 the date such     
return was filed7 for the calendar year 
with respect to which such payment is   
determined4  4  7b7 ,effective date ,the
 amendment made by this section shall   
apply with respect to returns which are 
due after ,december #ca1 #bjbd4  ,june  
#ac1 #bjbc,reported with an amendment1  
committed to the ,committee of the      
,whole ,house on the ,state of the      
,union1 and ordered to be printed