Realistic Employer Responsibility Act of 2013

Bill: 113-s-1330
Sponsor: full_name: Sen. Begich, Mark [D-AK]
Introduced: 2013-07-18
Policy area: Taxation
Subjects: Employee benefits and pensions

Government information and archives

Health care costs and insurance

Health care coverage and access

Sales and excise taxes

Tax administration and collection, taxpayers
Latest action: action_date: 2013-07-18
text: Read twice and referred to the Committee on Finance.

Summaries:
action_date: 2013-07-18
action_desc: Introduced in Senate
text: <p>Realistic Employer Responsibility Act of 2013 - Amends the Patient Protection and Affordable Care Act (PPACA) to delay until 2016 enforcement of requirements that large employers offer their full-time employees the opportunity to enroll in minimum essential coverage. Delays the effective date of related reporting requirements for such employers.</p> <p>Directs the Secretary of the Treasury to:</p> <ul> <li>publish the forms and other guidance necessary for large employers to make the information return required under the Internal Revenue Code and provide opportunity to make the return, at the option of the employer, for 2014 and 2015 in the case of those that would be required to do so for either such year but for the amendments made by this Act; and</li> <li>in consultation with the State American Health Benefit Exchanges established under PPACA, establish an Internet website (which may be combined with the existing website to identify affordable health insurance coverage options) through which employers and residents of any state may obtain information in an easily understandable format relating to the responsibilities of, and benefits available to, such employers and residents under such Act.</li> </ul>

tv_txt: II 113th CONGRESS 1st Session S. 1330 IN THE SENATE OF THE UNITED STATES July 18, 2013 Mr. Begich introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To delay the implementation of the employer responsibility provisions of the Patient Protection and Affordable Care Act.

1. Short title This Act may be cited as the Realistic Employer Responsibility Act of 2013 . 2. 2-year delay of employer responsibility provisions (a) In general Subsection (d) of section 1513 of the Patient Protection and Affordable Care Act (Public Law 111–148) is amended by striking December 31, 2013 and inserting December 31, 2015 . (b) Conforming amendments (1) Paragraph (3) of section 10106(f) of the Patient Protection and Affordable Care Act (Public Law 111–148) is amended by striking December 31, 2013 and inserting December 31, 2015 . (2) Subsection (d) of section 1514 of such Act is amended by striking December 31, 2013 and inserting December 31, 2015 . (3) Subparagraph (A) of section 4980H(c)(5) of the Internal Revenue Code of 1986 is amended by striking 2014 and inserting 2016 . (4) Clause (ii) of section 4980H(c)(5)(A) of such Code is amended by inserting , determined by substituting 2015 for 2013 after the Patient Protection and Affordable Care Act . 3. Optional early adoption of reporting requirements Not later than December 31, 2013, the Secretary of the Treasury (or the Secretary's delegate) shall publish the forms and other guidance necessary to make the return required under section 6056 of the Internal Revenue Code of 1986, and shall provide opportunity to make such return, at the option of the employer, for calendar years 2014 and 2015 in the case of employers who would be required to make such return for any such year but for the amendments made by section 1. 4. Internet website relating to employer responsibilities Not later than January 1, 2014, the Secretary, in consultation with the State American Health Benefit Exchanges established under section 1311 of the Patient Protection and Affordable Care Act ( Public Law 111–148 ), the Committee on Small Business and Entrepreneurship of the Senate, the Committee on Finance of the Senate, the Committee on Small Business of the House of Representatives, the Committee on Ways and Means of the House of Representatives, the Secretary of the Treasury, and the Secretary of Labor, shall establish an Internet website through which employers and residents of any State may obtain information in an easily understandable format relating to the responsibilities of, and benefits available to, such employers and residents under such Act. The Internet website required under the preceding sentence may be combined with the website required to be established by section 1103 of the Patient Protection and Affordable Care Act.