the Secretary of the Treasury for purposes 
of section 4980H of such Code; and 
(vii) whether the employer reasonably 
expects to be liable for any shared respon-
sibility payment under section 4980H of 
such Code for such year; 
(C) the months during the prospective re-
porting period that such coverage is available to 
individuals described in clauses (i) through (iv) 
of subparagraph (B); and 
(D) what waiting periods, if any, apply 
with respect to such coverage; 
(2) processes necessary to ensure that Ex-
changes, the Federal Marketplace Data Services 
Hub, and the Internal Revenue Service can securely 
and confidentially access the information described 
in paragraph (1) as necessary to carry out their re-
spective missions, and to provide to the Secretary of 
Health and Human Services additional information 
relating to eligibility determinations for advance pay-
ment of the premium tax credits under section 36B 
of such Code and the cost-sharing subsidies under 
section 1402 of the Patient Protection and Afford-
able Care Act (42 U.S.C. 18071); 
VerDate Sep 11 2014 
23:47 Oct 04, 2017
Jkt 079200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6201
E:\BILLS\H3919.IH
H3919
dlhill on DSK3GLQ082PROD with BILLS
(3) a process to allow Exchanges to follow up 
with employers in order to obtain additional reason-
ably necessary information relating to an employee’s 
eligibility for such advance payment or such cost- 
sharing subsidies, and to allow an employee to re-
ceive notification of any problem in verifying such 
eligibility; and 
(4) a process to allow employers using the sys-
tem to provide timely updates to the Federal Mar-
ketplace Data Services Hub regarding any cancella-
tion of coverage or significant change in coverage for 
participating employees that would change the infor-
mation reported under paragraph (1). 
(c) EMPLOYER NOTIFICATION OF EMPLOYEE EN-
ROLLMENT IN EXCHANGE PLANS.—Subparagraph (J) of 
section 1311(d)(4) of the Patient Protection and Afford-
able Care Act (42 U.S.C. 18031(d)(4)(J)) is amended by 
striking ‘‘to each employer’’ and all that follows and in-
serting ‘‘to each employer— 
‘‘(i) the name of each employee of the 
employer who enrolls in a qualified health 
plan for a plan year, or whose dependents 
enroll in such a plan, at the time of such 
enrollment; or 
VerDate Sep 11 2014 
23:47 Oct 04, 2017
Jkt 079200
PO 00000
Frm 00005
Fmt 6652
Sfmt 6201
E:\BILLS\H3919.IH
H3919
dlhill on DSK3GLQ082PROD with BILLS
‘‘(ii) the name of each employee of the 
employer described in subparagraph (I)(ii) 
who ceases coverage under a qualified 
health plan during a plan year (and the ef-
fective date of such cessation); and’’. 
(d) EXEMPTION FROM REPORTING REQUIREMENT 
UNDER INTERNAL REVENUE CODE OF 1986.—Section 
6056 of the Internal Revenue Code of 1986 is amended 
by redesignating subsection (f) as subsection (g) and by 
inserting after subsection (e) the following new subsection: 
‘‘(f) EXEMPTION.—If, through the system created 
under section 3(a) of the Commonsense Reporting Act of 
2017, an employer provides prospective reporting for any 
calendar year that meets the requirements of section 
3(b)(1) of such Act— 
‘‘(1) such employer shall be treated as satis-
fying the return requirements of subsections (a) and 
(b) for such year; and 
‘‘(2) such employer shall be treated as satis-
fying the requirements of subsection (c) for such 
year if the employer— 
‘‘(A) furnishes the statement described in 
such section to those employees of the employer 
whose names have been provided to the em-
ployer 
by 
an 
Exchange 
under 
section 
VerDate Sep 11 2014 
23:47 Oct 04, 2017
Jkt 079200
PO 00000
Frm 00006
Fmt 6652
Sfmt 6201
E:\BILLS\H3919.IH
H3919
dlhill on DSK3GLQ082PROD with BILLS
1311(d)(4)(J)(i) of the Patient Protection and 
Affordable Care Act regarding enrollment of the 
employee or a dependent in a qualified health 
plan (as defined in section 1301 of such Act) 
through the Exchange; and 
‘‘(B) furnishes a copy of such statement 
with respect to such employees to the Sec-
retary.’’. 
(e) THIRD-PARTY FILING.—An employer may con-
tract with a third party to make the report under sub-
section (b)(1) without affecting the employer’s treatment 
as having satisfied the return requirements of subsections 
(a) and (b) of section 6056 of the Internal Revenue Code 
of 1986. 
(f) ACCESS TO THE NATIONAL DIRECTORY OF NEW 
HIRES.—Subsection (i)(3) of section 453 of the Social Se-
curity Act (42 U.S.C. 653) is amended by adding at the 
end the following new sentence: ‘‘The Secretary of the 
Treasury and the Secretary of Health and Human Serv-
ices shall have access to the information in the National 
Directory of New Hires for purposes of administering sec-
tion 36B and 4980H of the Internal Revenue Code of 
1986 and section 1402 of the Patient Protection and Af-
fordable Care Act (42 U.S.C. 18071). Subsection (k)(3) 
shall not apply to information received for purposes of the 
VerDate Sep 11 2014 
23:47 Oct 04, 2017
Jkt 079200
PO 00000
Frm 00007
Fmt 6652
Sfmt 6201
E:\BILLS\H3919.IH
H3919
dlhill on DSK3GLQ082PROD with BILLS
administration of such sections 36B and 4980H of such 
Code and section 1402 of such Act.’’. 
(g) IMPROVING EMPLOYEE ACCESS TO ACCURATE 
EINS.—Not later than 1 year after the date of the enact-
ment of this Act, the Secretary of the Treasury shall de-
velop and implement guidance for allowing any employee 
of an employer to receive, on request, the employer’s em-
ployer identification number for purposes of section 6056 
of the Internal Revenue Code of 1986. 
(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: 
‘‘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 
VerDate Sep 11 2014 
23:47 Oct 04, 2017
Jkt 079200
PO 00000
Frm 00008
Fmt 6652
Sfmt 6201
E:\BILLS\H3919.IH
H3919
dlhill on DSK3GLQ082PROD with BILLS