,,ii  #aah? ,,congress  #a/ ,session    
,s4 #cbjb  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,novemb] #b1 #bjbc,mr4 
,?une 7= himself & ,mr4 ,w>n]7 introduc$
 ! foll[+ bill2 :i* 0 read twice &      
ref]r$ to ! ,committee on ,f9ance  ,a   
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to provide an alt]native  
mann] ( furni%+ c]ta9 heal? insurance   
cov]age /atem5ts to individuals4  #a4   
,%ort title ,?is ,act may be cit$ z !   
,pap]work ,burd5 ,r$uction ,act4  #b4   
,alt]native mann] ( furni%+ c]ta9 heal? 
insurance cov]age /atem5ts to           
individuals  7a7 ,report+ ( heal?       
insurance cov]age ,section #fjee7;c7 ( !
 ,int]nal ,rev5ue ,code ( #aihf is am5d$
 by add+ at ! end ! foll[+ new p>agraph3
  7#c7 ,alt]native mann] ( furni%+      
/atem5ts ,= purposes ( ?is subsection1  
any p]son requir$ to make a return "u   
subsection 7a7 %all be treat$ z timely  
furni%+ ! writt5 /atem5t requir$ "u     
p>agraph 7#a7 if-- 7,a7 su* p]son       
provides cle>1 conspicu\s1 & accessible 

notice 7at su* "t & 9 su* mann] z !     
,secret>y may provide7 t any individual 
to :om a /atem5t w\ld o!rwise be requir$
 to be furni%$ "u p>agraph 7#a7 may     
reque/ a copy ( su* /atem5t1 &  7,b7 su*
 p]son1 on reque/ ( any su* individual1 
furni%es a copy ( su* /atem5t to su*    
individual n lat] ?an ! lat] (-- 7i7    
,janu>y #ca ( ! ye> foll[+ ! cal5d> ye> 
= :i* ! return "u subsection 7a7 0      
requir$ to be made1 or  7ii7 #cj days   
aft] ! date ( su* reque/4  4  7b7 ,c]ta9
 employ]s requir$ ,to report on heal?   
insurance cov]age ,section #fjef7;c7 (  
su* ,code is am5d$ by add+ at ! end !   
foll[+ new p>agraph3  7#c7 ,alt]native  
mann] ( furni%+ /atem5ts ,= purposes (  
?is subsection1 any p]son requir$ to    
make a return "u subsection 7a7 %all be 
treat$ z timely furni%+ ! writt5 /atem5t
 requir$ "u p>agraph 7#a7 if-- 7,a7 su* 
p]son provides cle>1 conspicu\s1 &      
accessible notice 7at su* "t & 9 su*    
mann] z ! ,secret>y may provide7 t any  
individual to :om a /atem5t w\ld o!rwise

 be requir$ to be furni%$ "u p>agraph   
7#a7 may reque/ a copy ( su* /atem5t1 & 
7,b7 su* p]son1 on reque/ ( any su*     
individual1 furni%es a copy ( su*       
/atem5t to su* individual n lat] ?an !  
lat] (-- 7i7 ,janu>y #ca ( ! ye> foll[+ 
! cal5d> ye> = :i* ! return "u          
subsection 7a7 0 requir$ to be made1 or 
7ii7 #cj days aft] ! date ( su* reque/4 
4  7c7 ,effective date ,! am5dm5ts made 
by ?is section %all apply to /atem5ts ) 
respect to returns = cal5d> ye>s aft]   
#bjbc4