(1) Health Insurance Marketplace Coverage 
Options Notice required under section 18B of the 
Fair Labor Standards Act. 
(2) Summary of Benefits and Coverage de-
scribed in section 2715 of the Patient Protection 
and Affordable Care Act (42 U.S.C. 18071). 
(3) Marketplace Employer Coverage tool. 
(4) Annual benefits enrollment materials dis-
tributed to employees, including through an intranet 
or an online portal accessible by employees. 
(5) Employee pay statements or Form W–2. 
(h) FUNDING FOR VOLUNTARY PROSPECTIVE RE-
PORTING SYSTEM.—It is the sense of Congress that build-
ing and maintaining the voluntary prospective reporting 
system described in this section will require appropriations 
to the Secretary of the Treasury, the Secretary of Health 
and Human Services, the Secretary of Labor, and the Ad-
ministrator of the Small Business Administration, and 
that necessary sums to carry out the requirements of this 
section should be appropriated for such purpose. 
SEC. 4. PROTECTION OF DEPENDENT PRIVACY. 
(a) IN GENERAL.—Paragraph (1) of section 6055(b) 
of the Internal Revenue Code of 1986 is amended by add-
ing at the end the following flush sentence: 
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‘‘For purposes of subparagraph (B)(i), in the case of 
an individual other than the primary insured, if the health 
insurance issuer or the employer is unable to collect or 
maintain information on the TINs of such individuals 
(other than for purposes of this section), the Secretary 
may allow the individual’s full name and date of birth to 
be substituted for the name and TIN. In the event the 
Secretary allows the use of the individual’s full name and 
date of birth in lieu of the TIN, the Social Security Ad-
ministration 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 individual.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to returns the due date for which 
is after the date that is 60 days after the date of the enact-
ment of this Act. 
SEC. 5. ELECTRONIC STATEMENTS. 
(a) IN GENERAL.—Subsection (c) of section 6056 of 
the Internal Revenue Code of 1986 is amended by adding 
at the end the following new paragraph: 
‘‘(3) 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 
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prior time, to the person who is the employer of the 
individual during the calendar year to which the 
statement relates, to receive such statement in elec-
tronic form. The preceding sentence shall not apply 
if the individual revokes consent in writing with re-
spect to the statement under this subsection.’’. 
(b) STATEMENTS RELATING TO HEALTH INSURANCE 
COVERAGE.—Subsection (c) of section 6055 of the Inter-
nal Revenue Code of 1986 is amended by adding at the 
end the following new paragraph: 
‘‘(3) 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 time, to the person required to make such 
statement (such as the provider of the individual’s 
health coverage), to receive in electronic form any 
private health information (such as electronic health 
records), unless the individual revokes such consent 
in writing.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to statements the due date for 
which is after December 31, 2019. 
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SEC. 6. GAO STUDIES. 
(a) STUDY OF FIRST YEARS OF EMPLOYER REPORT-
ING.— 
(1) IN GENERAL.—The Comptroller General of 
the United States shall conduct a study that evalu-
ates, with respect to the period beginning on Janu-
ary 1, 2015, and ending on December 31, 2018— 
(A) the notification of employers by Ex-
changes established under title I of the Patient 
Protection and Affordable Care Act (Public 
Law 111–148) that a full-time employee of the 
employer has been determined eligible for ad-
vance payment of premium tax credits under 
section 36B of the Internal Revenue Code of 
1986 or cost-sharing subsidies under section 
1402 of such Act (42 U.S.C. 18071), including 
information regarding— 
(i) the data elements included in the 
employer notification; 
(ii) the process by which the notifica-
tion forms were developed and sent to em-
ployers, including whether the process pro-
vided for a formal notice and comment pe-
riod; 
(iii) whether employers report that 
such notifications provided sufficient and 
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relevant information for them to make ap-
propriate decisions about whether to utilize 
the appeals process; 
(iv) the total number of notifications 
sent to employers and the timeline of when 
such notifications were sent; 
(v) differences in the notification proc-
ess between the marketplace facilitated by 
the Federal Government and the State- 
Based Marketplaces; and 
(vi) challenges that have arisen in the 
notification process, and recommendations 
to address these challenges; and 
(B) the extent to which the Secretary of 
Health and Human Services has established a 
separate appeals process for employers who re-
ceived such a notification to challenge the eligi-
bility determination, as required by section 
1411(f)(2) of the Patient Protection and Af-
fordable Care Act (42 U.S.C. 18081(f)(2)). 
(2) REPORT.—Not later than 1 year after the 
date of the enactment of this Act, the Comptroller 
General shall submit to the Committees on Finance 
and Health, Education, Labor, and Pensions of the 
Senate and the Committees on Ways and Means, 
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Energy and Commerce, and Education and Labor of 
the House of Representatives a report on the results 
of the study conducted under paragraph (1). 
(b) STUDY OF PROSPECTIVE REPORTING SYSTEM.— 
(1) IN GENERAL.—The Comptroller General of 
the United States shall conduct a study that evalu-
ates, with respect to the period beginning on Janu-
ary 1, 2020, and ending on December 31, 2020, the 
functionality of the prospective reporting system es-
tablished pursuant to section 3, including the accu-
racy of information collected, the number of employ-
ers electing to report under such system, and any 
challenges that have arisen in implementing such 
system. 
(2) REPORT.—Not later than July 1, 2021, the 
Comptroller General shall submit to the Committees 
on Finance and Health, Education, Labor, and Pen-
sions of the Senate and the Committees on Ways 
and Means, Energy and Commerce, and Education 
and Labor of the House of Representatives a report 
on the results of the study conducted under para-
graph (1). 
SEC. 7. TAX COMPLIANCE. 
(a) IN GENERAL.—Section 6724(d)(1)(B)(xxv) of the 
Internal Revenue Code of 1986 is amended by inserting 
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‘‘or, in the case of an employer to which section 6056(f) 
applies, section 3(b)(1) of the Commonsense Reporting 
Act of 2019’’ before ‘‘, or’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to returns required to be filed after 
the date of the enactment of this Act. 
Æ 
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