able year, such individual receives services under
title XXI of the Social Security Act.
‘‘(h) REGULATIONS.—The Secretary may prescribe
such regulations as may be appropriate to carry out the
purposes of this section, including regulations, prescribed
after consultation with the Secretary of Health and
Human Services, treating health plans of foreign govern-
ments or foreign employers outside the United States as
qualified health plans.’’
(b) TECHNICAL AMENDMENTS.—
(1) Subsection (a) of section 6012 of such Code
is amended by inserting after paragraph (9) the fol-
lowing new paragraph:
‘‘(10) Every individual who has a title XXI pre-
mium liability (as defined in section 59B) for the
taxable year.’’
(2) Subparagraph (A) of section 1(f)(6) of such
Code 
is 
amended 
by 
inserting 
‘‘section
59B(e)(1)(C),’’ after paragraph (2)(A),’’.
(c) CLERICAL AMENDMENT.—The table of parts for
subchapter A of chapter 1 is amended by adding at the
end the following new item:
‘‘Part VIII. Individual share of title XXI premiums.’’
(d) EFFECTIVE DATE.—The amendments made by
this section shall apply to months beginning after Decem-
ber 31, 1997, in taxable years ending after such date.
SEC. 4. REPORTING REQUIREMENTS.
(a) IN GENERAL.—Subpart B of part III of sub-
chapter A of chapter 61 of the Internal Revenue Code of
1986 (relating to information concerning transactions
with others) is amended by adding at the end the following
new sections:
‘‘SEC. 6050Q. RETURNS RELATING TO QUALIFIED HEALTH
PLANS.
‘‘(a) REQUIREMENT OF REPORTING.—The adminis-
trator of any qualified health plan (as defined in section
59B(d)) shall make a return for each calendar year setting
forth—
‘‘(1) the name and TIN of each individual cov-
ered under such plan or program at any time during
such taxable year as a primary insured or as the
spouse of a primary insured,
‘‘(2) the name and TIN (to the extent avail-
able) of each individual covered under such plan or
program at any time during such taxable year as a
dependent (as defined in section 59B(e)(3)) of a pri-
mary insured, and
‘‘(3) the months during such calendar year for
which such individuals were so covered.
Such return shall be made at such time and in such form
as the Secretary may by regulations prescribe.
‘‘(b) STATEMENTS TO PRIMARY INSURED INDIVID-
UALS.—Every administrator required to make a return
under subsection (a) shall furnish to each individual whose
name is required to be set forth in such return by reason
of being a primary insured a written statement showing—
‘‘(1) the name of the qualified health plan and
the address of its administrator, and
‘‘(2) the information required to be shown on
the return with respect to such primary insured.
The written statement required under the preceding sen-
tence shall be furnished to the person on or before Janu-
ary 31 of the year following the calendar year for which
the return under subsection (a) was required to be made.
‘‘(c) STATEMENT TO SPOUSE OR DEPENDENTS OF
PRIMARY INSURED ON REQUEST.—At the request of an
individual who, at any time during a calendar year, was
the spouse or a dependent (as defined in section
59B(e)(3)) of a primary insured who is required to receive
a statement under subsection (b) from an administrator,
such administrator shall furnish to such individual a copy
of such statement with respect to such insured for such
calendar year.’’
(b) UNIFORM PENALTY PROVISIONS MADE APPLICA-
BLE.—
(1) Subparagraph (B) of section 6724(d)(1) of
such Code is amended by inserting after the item re-
lating to clause (viii) the following new item (and re-
designating the following clauses accordingly):
‘‘(ix) section 6050Q(a) (relating to re-
turns regarding qualified health plans),’’.
(2) Paragraph (2) of section 6724(d) of such
Code is amended by inserting after subparagraph
(P) the following new subparagraph (and by redesig-
nating the following subparagraphs accordingly):
‘‘(Q) subsection (b) or (c) of section
6050Q (relating to returns regarding qualified
health plans),’’.
(c) CLERICAL AMENDMENT.—The table of sections
for subpart B of part III of subchapter A of chapter 61
of such Code is amended by adding at the end the follow-
ing new item:
‘‘Sec. 6050Q. Returns relating to qualified health plans.’’
(d) EFFECTIVE DATE.—The amendments made by
this section shall apply to calendar years after 1997.
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