I 
115TH CONGRESS 
1ST SESSION H. R. 3919 
To streamline the employer reporting process and strengthen the eligibility 
verification process for the premium assistance tax credit and cost- 
sharing subsidy. 
IN THE HOUSE OF REPRESENTATIVES 
OCTOBER 3, 2017 
Mrs. BLACK (for herself and Mr. THOMPSON of California) introduced the fol-
lowing bill; which was referred to the Committee on Ways and Means, 
and in addition to the Committee on Energy and Commerce, for a period 
to be subsequently determined by the Speaker, in each case for consider-
ation of such provisions as fall within the jurisdiction of the committee 
concerned 
A BILL 
To streamline the employer reporting process and strengthen 
the eligibility verification process for the premium assist-
ance tax credit and cost-sharing subsidy. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Commonsense Report-
ing Act of 2017’’. 
SEC. 2. FINDINGS. 
Congress finds the following: 
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(1) The Department of the Treasury and the 
Internal Revenue Service should work together with 
other relevant departments and agencies to identify 
and implement methods to minimize compliance bur-
dens on businesses, insurance carriers, and individ-
uals. 
(2) Such collaboration should strike an appro-
priate balance between sufficient reporting to en-
force the law and protecting the privacy of individ-
uals. 
SEC. 3. VOLUNTARY PROSPECTIVE REPORTING SYSTEM. 
(a) IN GENERAL.—Not later than 1 year after the 
date of the enactment of this Act, the Secretary of the 
Treasury, in consultation with the Secretary of Health and 
Human Services, the Secretary of Labor, and the Admin-
istrator of the Small Business Administration, shall de-
velop and implement guidance providing for a prospective 
reporting system meeting the requirements of subsection 
(b). Such system shall be available for use by employers 
on a voluntary basis beginning not later than January 1, 
2019. 
(b) REQUIREMENTS.—The system created under sub-
section (a) shall include— 
(1) voluntary reporting by each participating 
employer, not later than 45 days before the first day 
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of the annual open enrollment period under section 
1311(c)(6)(B) of the Patient Protection and Afford-
able Care Act (42 U.S.C. 18031(c)(6)(B)) for each 
calendar year, of— 
(A) the name and employer identification 
number of the employer; 
(B) a certification of— 
(i) whether coverage meeting the defi-
nition of minimum essential coverage in 
section 5000A(f) of the Internal Revenue 
Code of 1986 is offered to the full-time 
employees (within the meaning of section 
4980H of such Code) of the employer; 
(ii) whether such coverage is offered 
to part-time employees of the employer; 
(iii) whether such coverage is offered 
to dependents of employees; 
(iv) whether such coverage is offered 
to spouses of employees; 
(v) whether such coverage meets the 
minimum value requirement of section 
36B(c)(2)(C)(ii) of such Code; 
(vi) whether such coverage satisfies 
the requirements to qualify for one of the 
affordability safe harbors promulgated by 
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