if the employer furnishes such statements to such employ-
ees with respect to the information included in the return 
made under the preceding sentence. 
(b) PROSPECTIVE REPORTING.—Not later than 60 
days after the date of the enactment of this Act, the Sec-
retary of the Treasury, in consultation with the Secretary 
of Health and Human Services, the Secretary of Labor, 
and the Administrator of the Small Business Administra-
tion, shall implement a reporting system under which an 
employer may elect to provide the following information 
with respect to a calendar year before the beginning of 
such year: 
(1) The name, date, and employer identification 
number of the employer. 
(2) A certification as to whether the employer 
offers to its full-time employees the opportunity to 
enroll in minimum essential coverage under an eligi-
ble employer-sponsored plan (as defined in section 
5000A(f)(2) of the Internal Revenue Code of 1986) 
and whether the employer offers the spouses of such 
full-time employees the opportunity to enroll in such 
coverage. 
(3) The months during the year for which cov-
erage is generally available to full-time employees. 
VerDate Sep 11 2014 
22:07 Sep 26, 2014
Jkt 039200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H5557.IH
H5557
asabaliauskas on DSK5VPTVN1PROD with BILLS
(4) A certification as to whether the coverage 
described in paragraph (2) satisfies the requirements 
to qualify for one of the affordability safe harbors 
promulgated by the Secretary of the Treasury for 
purposes of section 4980H of the Internal Revenue 
Code of 1986. 
(5) A certification as to whether an employee’s 
effective date of coverage is generally affected by a 
waiting period. 
(c) REQUIREMENTS.—The reporting system estab-
lished under subsection (b) shall provide for— 
(1) the processes necessary to ensure that Ex-
changes can access the information described in sub-
section (b) to assist in verifying eligibility determina-
tions for advance payment of the premium tax cred-
its under section 36B of the Internal Revenue Code 
of 1986 and the cost-sharing subsidies under section 
1402 of the Patient Protection and Affordable Care 
Act (42 U.S.C. 18071); and 
(2) guidance on how employers who voluntarily 
report in advance under this section could satisfy the 
report and statement requirements under sub-
sections (b) and (c) of section 6056 of the Internal 
Revenue Code of 1986 by reporting only with re-
spect to employees with respect to whom the em-
VerDate Sep 11 2014 
22:07 Sep 26, 2014
Jkt 039200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6201
E:\BILLS\H5557.IH
H5557
asabaliauskas on DSK5VPTVN1PROD with BILLS
ployer has received a notification under section 
1411(e)(4)(B)(iii) of the Patient Protection and Af-
fordable Care Act (42 U.S.C. 18081(e)(4)(B)(iii)). 
SEC. 4. USE OF CURRENT YEAR INFORMATION IN DETER-
MINING SUBSIDY ELIGIBILITY OF APPLI-
CANTS . 
(a) IN GENERAL.—Section 1412(b)(2) of the Patient 
Protection 
and 
Affordable 
Care 
Act 
(42 
U.S.C. 
18082(b)(2)) is amended to read as follows: 
‘‘(2) CHANGES IN CIRCUMSTANCES.—The Sec-
retary shall provide procedures for making advance 
determinations on the basis of information other 
than that described in paragraph (1)(B) upon the 
request of the individual. Such procedures shall in-
clude allowing an individual to have eligibility deter-
mined on the basis of household income for a later 
period or on the basis of the individual’s estimate of 
such income for the taxable year.’’. 
(b) 
CONFORMING
AMENDMENT.—Section 
1411(b)(3)(B) of the Patient Protection and Affordable 
Care Act (42 U.S.C. 18081(b)(3)(B)) is amended to read 
as follows: 
‘‘(B) CHANGES IN CIRCUMSTANCE.—In the 
case of an individual with respect to whom sec-
VerDate Sep 11 2014 
22:07 Sep 26, 2014
Jkt 039200
PO 00000
Frm 00005
Fmt 6652
Sfmt 6201
E:\BILLS\H5557.IH
H5557
asabaliauskas on DSK5VPTVN1PROD with BILLS
tion 1412(b)(2) applies, the information de-
scribed in such section.’’. 
SEC. 5. EVALUATING THE DEVELOPMENT AND UTILIZA-
TION OF SYSTEMS FOR EXCHANGES TO NO-
TIFY EMPLOYERS OF POTENTIAL EXCISE TAX 
LIABILITY UNDER THE EMPLOYER MANDATE. 
Not later than 90 days after the date of the enact-
ment of this Act, the Comptroller General of the United 
States shall conduct a study evaluating, with respect to 
the period beginning on October 1, 2013, and ending on 
the date of the enactment of this Act— 
(1) the notification of employers by Exchanges 
established under title I of the Patient Protection 
and Affordable Care Act that a full-time employee 
has been determined eligible for an advanced pre-
mium assistance tax credit, as required by sub-
section (e)(4)(B)(iii) of section 1411 of such Act (42 
U.S.C. 18081); and 
(2) the extent to which the Secretary of Health 
and Human Services has established a separate ap-
peals process for employers who have been notified 
that an employee has been determined eligible for an 
advanced premium assistance tax credit to challenge 
that eligibility determination, as required by sub-
section (f)(2) of such section. 
VerDate Sep 11 2014 
22:07 Sep 26, 2014
Jkt 039200
PO 00000
Frm 00006
Fmt 6652
Sfmt 6201
E:\BILLS\H5557.IH
H5557
asabaliauskas on DSK5VPTVN1PROD with BILLS
SEC. 6. PROTECTING 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: 
‘‘For purposes of subparagraph (B)(i), in the case of 
an individual other than the primary insured, if the 
person required to make the return does not collect 
or maintain information on the TINs of such indi-
viduals (other than for purposes of this section), the 
individual’s name and date of birth may be sub-
stituted for the individual’s name and TIN.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to returns the due date for which 
is after December 31, 2013. 
SEC. 7. ELECTRONIC STATEMENTS. 
(a) STATEMENTS FROM EMPLOYERS.—Subsection 
(c) of section 6056 of the Internal Revenue Code of 1986 
is amended by adding at the end the following new para-
graph: 
‘‘(3) ELECTRONIC DELIVERY.—The statement 
required to be furnished to any employee under 
paragraph (1) may be furnished to such employee 
electronically if such employee has consented to re-
ceive such statement electronically. For purposes of 
the preceding sentence, if an employee has con-
sented, before the date of the enactment of this 
VerDate Sep 11 2014 
22:07 Sep 26, 2014
Jkt 039200
PO 00000
Frm 00007
Fmt 6652
Sfmt 6201
E:\BILLS\H5557.IH
H5557
asabaliauskas on DSK5VPTVN1PROD with BILLS
paragraph, to electronically receive, from the person 
furnishing such statement, other documents used in 
filing the employee’s return of tax, such employee 
shall be treated as having consented to receive such 
statement electronically unless such employee re-
quests that such consent not apply to such state-
ment.’’. 
(b) STATEMENTS FROM INSURANCE PROVIDERS.— 
Subsection (c) of section 6055 of the Internal Revenue 
Code of 1986 is amended by adding at the end the fol-
lowing new paragraph: 
‘‘(3) ELECTRONIC DELIVERY.—The statement 
required to be furnished to any individual under 
paragraph (1) may be furnished to such individual 
electronically if such individual has consented to re-
ceive such statement electronically. For purposes of 
the preceding sentence, if an individual has con-
sented, before the date of the enactment of this 
paragraph, to electronically receive, from the person 
furnishing such statement, other documents con-
taining private health information, such individual 
shall be treated as having consented to receive such 
statement electronically unless such individual re-
quests that such consent not apply to such state-
ment.’’. 
VerDate Sep 11 2014 
22:07 Sep 26, 2014
Jkt 039200
PO 00000
Frm 00008
Fmt 6652
Sfmt 6201
E:\BILLS\H5557.IH
H5557
asabaliauskas on DSK5VPTVN1PROD with BILLS
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to statements the due date for 
which is after December 31, 2013. 
SEC. 8. DELAYING PROVISION OF ACA PREMIUM AND COST- 
SHARING 
SUBSIDIES 
UNTIL 
ELIGIBILITY 
VERIFICATION PROCESS FOR SUCH SUB-
SIDIES IS COMPLETE. 
(a) IN GENERAL.—Notwithstanding any other provi-
sion of law, no premium tax credit under section 36B of 
the Internal Revenue Code of 1986 or reduced cost-shar-
ing under section 1402 of the Patient Protection and Af-
fordable Care Act (42 U.S.C. 18071) shall be allowed with 
respect to any individual for any coverage month which 
begins after December 31, 2014, and before the date on 
which the process to verify, in accordance with section 
1411 of the Patient Protection and Affordable Care Act 
(42 U.S.C. 18081), the estimated household income and 
coverage requirements of such individual for purposes of 
determining eligibility for, and the accurate amount of, 
such credit or reduction, respectively, has been completed. 
For purposes of the previous sentence, the verification 
process described in such sentence with respect to an indi-
vidual shall not be treated as complete unless a manual 
or electronic review has been completed of applicable infor-
mation required to be submitted by such individual under 
VerDate Sep 11 2014 
22:07 Sep 26, 2014
Jkt 039200
PO 00000
Frm 00009
Fmt 6652
Sfmt 6201
E:\BILLS\H5557.IH
H5557
asabaliauskas on DSK5VPTVN1PROD with BILLS
section 1411(b) of such Act (42 U.S.C. 18081(b)) and any 
inconsistency of such information with records of the Sec-
retary of the Treasury, the Secretary of Homeland Secu-
rity, or the Commissioner of Social Security has been re-
solved. 
(b) TREATMENT OF INDIVIDUAL MANDATE.—Not-
withstanding any other provision of law, no penalty shall 
be imposed under section 5000A of the Internal Revenue 
Code of 1986 with respect to an individual for any 
month— 
(1) with respect to which such individual would 
(but for subsection (a)) be allowed a premium tax 
credit under section 36B of the Internal Revenue 
Code of 1986; and 
(2) which begins after December 31, 2014, and 
before the date on which the verification process de-
scribed in subsection (a) has been completed, in ac-
cordance with such subsection, with respect to the 
eligibility of such individual for such credit. 
Æ 
VerDate Sep 11 2014 
22:07 Sep 26, 2014
Jkt 039200
PO 00000
Frm 00010
Fmt 6652
Sfmt 6301
E:\BILLS\H5557.IH
H5557
asabaliauskas on DSK5VPTVN1PROD with BILLS