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[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4515 Introduced in House (IH)]

103d CONGRESS
  2d Session
                                H. R. 4515

   To amend title XI of the Social Security Act to provide that the 
 penalty for failure of employers to file certain reports with respect 
 to the Medicare and Medicaid Coverage Data Bank shall apply only with 
 respect to reports required in calendar years beginning after 90 days 
              after necessary regulations are promulgated.

_______________________________________________________________________

                    IN THE HOUSE OF REPRESENTATIVES

                              May 26, 1994

Mr. Jacobs introduced the following bill; which was referred jointly to 
        the Committees on Ways and Means and Energy and Commerce

_______________________________________________________________________

                                 A BILL

 
   To amend title XI of the Social Security Act to provide that the 
 penalty for failure of employers to file certain reports with respect 
 to the Medicare and Medicaid Coverage Data Bank shall apply only with 
 respect to reports required in calendar years beginning after 90 days 
              after necessary regulations are promulgated.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. DELAY OF PENALTY FOR FAILURE OF EMPLOYERS TO FILE REPORTS 
              WITH THE SECRETARY OF HEALTH AND HUMAN SERVICES WITH 
              RESPECT TO THE MEDICARE AND MEDICAID COVERAGE DATA BANK.

    (a) In General.--Section 1144(c)(9) of the Social Security Act (42 
U.S.C. 1320b-14(c)(9)), as added by section 13581(a) of the Omnibus 
Budget Reconciliation Act of 1993 (Public Law 103-66), is amended to 
read as follows:
            ``(9) Penalty for failure to report.--
                    ``(A) In general.--Except as provided in 
                subparagraph (B), in the case of the failure of an 
                employer (other than a Federal or other governmental 
                entity) to report under paragraph (1)(A) with respect 
                to each electing individual, the Secretary shall impose 
                a penalty as described in part II of subchapter B of 
                chapter 68 of the Internal Revenue Code of 1986.
                    ``(B) Delay of penalty.--Subparagraph (A) shall not 
                apply with respect to reports required to be filed 
                before the first day of the first calendar year which 
                begins 90 days after the Secretary has promulgated 
                regulations with respect to the information required to 
                be reported under paragraph (1)(A) and with respect to 
                the manner (including electronic transmission) in which 
                such information is required to be reported.''.
    (b) Effective Date.--The amendment made by subsection (a) shall be 
effective as if included in the enactment of section 13581(a) of the 
Omnibus Budget Reconciliation Act of 1993 (Public Law 103-66).

                                 <all>
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