Posted on

Obama Care Requires Your Employer to Report you to The Government!

Health Insurance Exchanges:
National Registration of Individual and Employer
Compliance with Insurance Mandate
Legal Requirements Under the Affordable Care Act (ACA)
Title I, Subtitle C:
PART 2—CONSUMER CHOICES AND INSURANCE COMPETITION
THROUGH HEALTH BENEFIT EXCHANGES
SEC. 1311. AFFORDABLE CHOICES OF HEALTH BENEFIT PLANS.
(a) ASSISTANCE TO STATES TO ESTABLISH AMERICAN HEALTH BENEFIT
EXCHANGES.—
[…]
(4) FUNCTIONS.—An Exchange shall, at a minimum—
[…]
(I) transfer to the Secretary of the Treasury—
(i) a list of the individuals who are issued a certification under subparagraph (H), including the name and
taxpayer identification number of each individual;
(ii) the name and taxpayer identification number of each individual who was an employee of an
employer but who was determined to be eligible for the premium tax credit under section 36B of the
Internal Revenue Code of 1986 because— (I) the employer did not provide minimum essential coverage; or
(II) the employer provided such minimum essential coverage but it was determined under section
36B(c)(2)(C) of such Code to either be unaffordable to the employee or not provide the required minimum
actuarial value; and
(iii) the name and taxpayer identification number of each individual who notifies the Exchange under
section 1411(b)(4) that they have changed employers and of each individual who ceases coverage under a
qualified health plan during a plan year (and the effec- tive date of such cessation); (J) provide to each
employer 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 effective date of such cessation)
Title I, Subtitle E, Part I, Subpart A:
SEC. 1412. ADVANCE DETERMINATION AND PAYMENT OF PREMIUM TAX CREDITS AND
COST-SHARING REDUCTIONS.
(a) IN GENERAL.—The Secretary, in consultation with the Secretary of the Treasury, shall establish a
program under which—
(1) upon request of an Exchange, advance determinations are made under section 1411 with respect to the
income eligibility of individuals enrolling in a qualified health plan in the individual market through the
2
Exchange for the premium tax credit allowable under section 36B of the Internal Revenue Code of 1986
and the cost-sharing reductions under section 1402;
(2) the Secretary notifies— (A) the Exchange and the Secretary of the Treasury of the advance
determinations; and (B) the Secretary of the Treasury of the name and employer identification number
of each employer with respect to whom 1 or more employee of the employer were determined to be
eligible for the premium tax credit under section 36B of the Internal Revenue Code of 1986 and the costsharing
reductions under section 1402 because—
(i) the employer did not provide minimum essential coverage; or
(ii) the employer provided such minimum essential coverage but it was determined under section
36B(c)(2)(C) of such Code to either be unaffordable to the employee or not provide the required minimum
actuarial value; and
(3) the Secretary of the Treasury makes advance payments of such credit or reductions to the issuers of the
qualified health plans in order to reduce the premiums payable by individuals eligible for such credit.
Title I, Subtitle F, Part I:
SEC. 1502. REPORTING OF HEALTH INSURANCE COVERAGE.
(a) IN GENERAL.—Part III of subchapter A of chapter 61 of the Internal Revenue Code of 1986 is
amended by inserting after subpart C the following new subpart:
‘‘Subpart D—Information Regarding Health Insurance Coverage
‘‘Sec. 6055. Reporting of health insurance coverage.
‘SEC. 6055. REPORTING OF HEALTH INSURANCE COVERAGE.
‘‘(a) IN GENERAL.—Every person who provides minimum essential coverage to an individual during a
calendar year shall, at such time as the Secretary may prescribe, make a return described in subsection (b).
‘‘(b) FORM AND MANNER OF RETURN.—
‘‘(1) IN GENERAL.—A return is described in this subsection if such return—
(A) is in such form as the Secretary may prescribe,
‘‘(B) contains— ‘‘(i) the name, address and TIN [taxpayer identification number] of the primary insured
and the name and TIN of each other individual obtaining coverage under the policy,
‘‘(ii) the dates during which such individual was covered under minimum essential coverage during the
calendar year,
‘‘(iii) in the case of minimum essential coverage which consists of health insurance coverage, informa- tion
concerning—
‘‘(I) whether or not the coverage is a qualified health plan offered through an Exchange estab- lished under
section 1311 of the Patient Protection and Affordable Care Act, and
‘‘(II) in the case of a qualified health plan, the amount (if any) of any advance payment under section 1412
of the Patient Protection and Afford- able Care Act of any cost-sharing reduction under section 1402 of
such Act or of any premium tax credit under section 36B with respect to such cov- erage, and ‘‘(iv) such
other information as the Secretary may require. ‘
‘(2) INFORMATION RELATING TO EMPLOYER-PROVIDED COVERAGE.—If minimum essential
coverage provided to an indi- vidual under subsection (a) consists of health insurance cov- erage of a health
insurance issuer provided through a group health plan of an employer, a return described in this subsection
shall include—
‘‘(A) the name, address, and employer identification number of the employer maintaining the plan,
‘‘(B) the portion of the premium (if any) required to be paid by the employer, and
‘‘(C) if the health insurance coverage is a qualified health plan in the small group market offered through
an Exchange, such other information as the Secretary may require for administration of the credit under
section 45R (relating to credit for employee health insurance expenses of small employers).
3
Title I, Subtitle F, Part II:
SEC. 1514. REPORTING OF EMPLOYER HEALTH INSURANCE COVERAGE.
(a) IN GENERAL.—Subpart D of part III of subchapter A of chapter 61 of the Internal Revenue Code of
1986, as added by section 1502, is amended by inserting after section 6055 the following new section:
‘‘SEC. 6056. CERTAIN EMPLOYERS REQUIRED TO REPORT ON HEALTH INSURANCE
COVERAGE.
‘‘(a) IN GENERAL.— Every applicable large employer required to meet the requirements of section
4980H with respect to its full-time employees during a calendar year and every offering employer shall, at
such time as the Secretary may prescribe, make a return described in subsection (b).
‘‘(b) FORM AND MANNER OF RETURN.—A return is described in this subsection if such return—
‘‘(1) is in such form as the Secretary may prescribe, and
‘‘(2) contains—
‘‘(A) the name, date, and employer identification number of the employer,
‘‘(B) a certification as to whether the employer offers to its full-time employees (and their dependents) the
opportunity to enroll in minimum essential coverage under an eligible employer-sponsored plan (as defined
in section 5000A(f)(2)),
‘‘(C) if the employer certifies that the employer did offer to its full-time employees (and their dependents)
the opportunity to so enroll—
‘‘(i) in the case of an applicable large employer, the length of any waiting period (as defined in section
2701(b)(4) of the Public Health Service Act) with respect to such coverage,
‘‘(ii) the months during the calendar year for which coverage under the plan was available,
‘‘(iii) the monthly premium for the lowest cost option in each of the enrollment categories under the plan,
‘‘(iv) the employer’s share of the total allowed costs of benefits provided under the plan, and
‘‘(v) in the case of an offering employer, the option for which the employer pays the largest portion of the
cost of the plan and the portion of the cost paid by the employer in each of the enrollment categories under
such option,
‘‘(D) the number of full-time employees for each month during the calendar year,
‘‘(E) the name, address, and TIN of each full-time employee during the calendar year and the months (if
any) during which such employee (and any dependents) were covered under any such health benefits
plans, and
‘‘(F) such other information as the Secretary may require.
The Secretary shall have the authority to review the accuracy of the information provided under this
subsection, including the applicable large employer’s share under paragraph (2)(C)(iv).