,,ib ,union ,cal5d> ,no4 #hf #aah?      
,,congress  #a/ ,session  ,h4 ,r4 #chja 
,report ,no4 #aah-aaa ,,9 ,,! ,,h\se ,,(
 ,,repres5tatives  ,june #e1 #bjbc,mr4  
,smi? ( ,nebraska 7= himself & ,mr4     
,?ompson ( ,cali=nia7 introduc$ ! foll[+
 bill2 :i* 0 ref]r$ to ! ,committee on  
,ways & ,means  ,june #ac1 #bjbc,report$
 ) an am5dm5t1 committ$ to ! ,committee 
( ! ,:ole ,h\se on ! ,/ate ( ! ,union1 &
 ord]$ to be printed,strike out all aft]
 ! enact+ clause & ins]t ! "p pr9t$ 9   
italic,for text ( introduc$ bill1 see   
copy ( bill z introduc$ on ,june #e1    
#bjbc  ,a ,,bill  ,to am5d ! ,int]nal   
,rev5ue ,code ( #aihf to /reaml9e &     
improve ! employ] report+ process relat+
 to heal? insurance cov]age & to protect
 dep5d5t privacy4  #a4 ,%ort title ,?is 
,act may be cit$ z ! ,employ] ,report+  
,improvem5t ,act4  #b4 ,,t9 report+     
flexibility  7a7 ,9 g5]al ,section      
#fjee7;b77#a7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ by add+ at ! end !    
foll[+ flu% s5t5ce3 ,= purposes (       

subp>agraph 7,b77i71 9 ! case ( any     
individual ^: "n is requir$ to be set =?
 9 a return "u subsection 7a71 if !     
p]son requir$ to make a return "u su*   
subsection is unable to collect         
in=mation on ! ,t,i,ns ( su*            
individuals1 ! ,secret>y may all[ !     
individual's full "n & date ( bir? to 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 #bjbd4  #c4
 ,electronic /atem5ts  7a7 ,9 g5]al     
,section #fjef7;c7 ( ! ,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 affirmatively cons5t$ at 
any prior "t1 to ! p]son :o is ! employ]
 ( ! individual dur+ ! cal5d> ye> to :i*
 ! /atem5t relates1 to receive su*      
/atem5t 9 electronic =m4 ,! prec$+      
s5t5ce %all n apply if ! individual     

revokes su* cons5t 9 writ+4  4  7b7     
,/atem5ts relat+ to heal? insurance     
cov]age ,section #fjee7;c7 ( ! ,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 affirmatively  
cons5t$ at any prior "t1 to ! p]son     
requir$ to make su* /atem5t1 to receive 
su* /atem5t 9 electronic =m4 ,! prec$+  
s5t5ce %all n apply if ! individual     
revokes su* cons5t 9 writ+4  4  7c7     
,effective date ,! am5dm5ts made by ?is 
section %all apply to /atem5ts ! due    
date = :i* is aft] ,decemb] #ca1 #bjbd4 
#d4 ,"t = response  7a7 ,9 g5]al        
,section #dihj;,h7d7 ( ! ,int]nal       
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new p>agraph3  7#d7   
,"t = response ,! ,secret>y %all all[ an
 applicable l>ge employ] at lea/ #ij    
days f ! date ( ! fir/ lett] :i* in=ms !
 employ] ( a propos$ assessm5t ( !      

employ] %>$ responsibility paym5t "u ?is
 section to respond to ! propos$        
assessm5t be=e tak+ any fur!r action )  
respect to su* propos$ assessm5t4  4    
7b7 ,effective date ,! am5dm5t made by  
?is section %all apply to assessm5ts    
propos$ 9 taxable ye>s beg9n+ aft] !    
date ( ! enactm5t ( ?is ,act4  #e4      
,/atute ( limitations on p5alty         
assessm5t  7a7 ,9 g5]al ,section #feja (
 ! ,int]nal ,rev5ue ,code ( #aihf is    
am5d$ by r$esignat+ subsection 7n7 z    
subsection 7o7 & by ins]t+ aft]         
subsection 7m7 ! foll[+ new subsection3 
7n7 ,assessable paym5t ( employ] %>$    
responsibility ,9 ! case ( any          
assessable paym5t "u section #dihj;,h1 !
 p]iod = assessm5t %all expire at ! end 
( ! #f-ye> p]iod beg9n+ on ! due date = 
fil+ ! return "u section #fjef 7or1 if  
lat]1 ! date su* return 0 fil$7 = !     
cal5d> ye> ) respect to :i* su* paym5t  
is det]m9$4  4  7b7 ,effective date ,!  
am5dm5t made by ?is section %all apply )
 respect to returns :i* are due aft]    

,decemb] #ca1 #bjbd4  ,june #ac1        
#bjbc,report$ ) an am5dm5t1 committ$ to 
! ,committee ( ! ,:ole ,h\se on ! ,/ate 
( ! ,union1 & ord]$ to be pr9t$