‘‘(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, 2021. 
SEC. 6. TIME FOR APPEAL. 
(a) IN GENERAL.—Section 4980H(d) of the Internal 
Revenue Code of 1986 is amended by adding at the end 
the following new paragraph: 
‘‘(4) TIME FOR APPEAL.—The Secretary shall 
allow an applicable large employer 90 days from the 
date of the first letter which allows the employer an 
opportunity for administrative review of a proposed 
employer shared responsibility payment under this 
section by the Internal Revenue Service Independent 
Office of Appeals to appeal the proposed assessment 
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of such payment before issuing the notice and de-
mand for payment under paragraph (1).’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to assessments in taxable years be-
ginning after the date of the enactment of this Act. 
SEC. 7. STATUTE OF LIMITATIONS ON PENALTY ASSESS-
MENT. 
(a) IN GENERAL.—Section 4980H(d) of the Internal 
Revenue Code of 1986, as amended by section 6, is 
amended by adding at the end the following new para-
graph: 
‘‘(5) STATUTE OF LIMITATIONS ON PENALTY 
ASSESSMENT.—With respect to an assessment of an 
assessable payment under paragraph (1), the statu-
tory period for such assessment shall expire at the 
end of the 3-year period beginning on the date the 
employer files the return under section 6056 for the 
calendar year with respect to which such payment is 
determined.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to proposed assessments with re-
spect to which a letter described in section 4980H(d)(4) 
of the Internal Revenue Code of 1986 (as added by this 
section) is issued in taxable years beginning after the date 
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which is 1 year after the date of the enactment of this 
Act. 
SEC. 8. 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, 2020— 
(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-
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vided for a formal notice and comment pe-
riod; 
(iii) whether employers report that 
such notifications provided sufficient and 
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)). 
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(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, 
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, 2023, and ending on December 31, 2023, 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, 2024, 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 
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on the results of the study conducted under para-
graph (1). 
SEC. 9. TAX COMPLIANCE. 
(a) IN GENERAL.—Section 6724(d)(1)(B)(xxv) of the 
Internal Revenue Code of 1986 is amended by inserting 
‘‘or, in the case of an employer to which section 6056(f) 
applies, section 3(b)(1) of the Commonsense Reporting 
Act of 2022’’ 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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