text: SECTION 1. SHORT TITLE; TABLE OF CONTENTS.
  
      (a) Short Title.--This Act may be cited as the ``Commonsense 
  Reporting and Verification Act of 2015''.
      (b) Table of Contents.--The table of contents of this Act is as 
  follows:
  
  Sec. 1. Short title; table of contents.
  Sec. 2. Findings.
  Sec. 3. Prospective reporting system.
  Sec. 4. Protection of dependent privacy.
  Sec. 5. Electronic statements.
  Sec. 6. GAO studies.
  Sec. 7. Eligibility verification process for ACA subsidies.
  
  SEC. 2. FINDINGS.
  
      Congress finds the following:
              (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 burdens on businesses, insurance carriers, and 
          individuals under provisions of the Patient Protection and 
          Affordable Care Act.
              (2) Such collaboration should strike an appropriate balance 
          between sufficient reporting to enforce the law and protecting 
          the privacy of individuals.
  
  SEC. 3. PROSPECTIVE REPORTING SYSTEM.
  
      (a) In General.--Not later than 180 days after 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 
  Administrator of the Small Business Administration, shall implement a 
  voluntary prospective reporting system meeting the requirements of 
  subsection (b). Such system shall be established not later than 
  September 2, 2016, and shall be available for use by employers with 
  respect to plan years beginning after December 31, 2015.
      (b) Requirements.--The system created under subsection (a) shall be 
  maintained by the Secretary of the Treasury and shall include--
              (1) a process whereby employers may voluntarily report--
                      (A) the name and employer identification number of 
                  the employer;
                      (B) a certification of--
                              (i) whether coverage meeting the definition 
                          of minimum essential coverage in section 
                          5000A(f) of the Internal Revenue Code of 1986 
                          is offered to the full-time employees;
                              (ii) whether such coverage is offered to 
                          dependents of such employees;
                              (iii) whether such coverage is offered to 
                          spouses of such employees;
                              (iv) whether such coverage is offered to 
                          part-time employees;
                              (v) whether such coverage meets the minimum 
                          value requirement of section 36B(c)(2)(C)(ii) 
                          of such Code; and
                              (vi) whether such coverage satisfies the 
                          requirements to qualify for one of the 
                          affordability safe harbors promulgated by the 
                          Secretary of the Treasury for purposes of 
                          section 4980H of such Code;
                      (C) the months during the prospective reporting 
                  period that such coverage is available to full time 
                  employees of the employer; and
                      (D) whether any waiting periods apply with respect 
                  to such coverage;
          to be reported not later than 60 days before the start of the 
          open enrollment period under section 1311(c)(6)(B) of the 
          Patient Protection and Affordable Care Act with respect to each 
          such calendar year;
              (2) a process to ensure that Exchanges, 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 
          respective missions, and to provide to the Secretary of Health 
          and Human Services additional information relating to 
          eligibility determinations for advance payment of the premium 
          tax credits under section 36B of such Code and the cost-sharing 
          subsidies under section 1402 of the Patient Protection and 
          Affordable Care Act (Public Law 111-148);
              (3) a process to allow the appropriate agency described in 
          subsection (a) to follow up with employers in order to obtain 
          additional necessary information relating to an employee's 
          eligibility for such advance payment or such cost-sharing 
          subsidies, and to allow an employee to receive notification of 
          any problem in verifying such eligibility; and
              (4) a process to allow employers using the system to 
          provide timely updates to the Federal Marketplace Data Services 
          Hub regarding any cancellation of coverage or significant 
          change in availability of coverage for participating employees.
      (c) Exemption From Reporting Requirement Under Internal Revenue 
  Code of 1986.--If, through the system created under subsection (a), an 
  employer provides prospective reporting for a calendar year in which a 
  plan year ends that meets the requirements of subsection (b)(1)--
              (1) such employer shall be treated as satisfying the return 
          requirements of subsections (a) and (b) of section 6056 of the 
          Internal Revenue Code of 1986 for the calendar year in which 
          such plan year ends; and
              (2) such employer shall be treated as satisfying the 
          requirements of section 6056(c) of such Code for the calendar 
          year in which such plan year ends if the employer furnishes the 
          statement described in such section to the Internal Revenue 
          Service and to those employees of the employer for whom the 
          employer has received a notice under section 1411(e)(4)(B)(iii) 
          of the Patient Protection and Affordable Care Act (42 U.S.C. 
          18081) from the Exchange (established under section 1311 or 
          1321 of the Patient Protection and Affordable Care Act (42 
          U.S.C. 18031, 18041)) that the employee, or the spouse or 
          dependent of the employee, has enrolled in a qualified health 
          plan (as defined in section 1301 of such Act (42 U.S.C. 18021)) 
          through the Exchange or been deemed eligible for an advance 
          payment of premium tax credits under section 36B of such Code 
          or cost-sharing subsidies under section 1402 of the Patient 
          Protection and Affordable Care Act (42 U.S.C. 18071).
      (d) Third-Party Filing.--Employers may use third parties to 
  complete the filing described in subsection (b)(1). Use of such a third 
  party to complete the filing does not affect an employer's liability 
  under sections 6055 or 6056 of the Internal Revenue Code of 1986.
      (e) Employer Notification of Employee Enrollments.--Each Exchange 
  established under title I of the Patient Protection and Affordable Care 
  Act shall provide notice to each employer at the time an employee (or 
  dependent of an employee) is enrolled under a qualified health plan 
  through the Exchange.
  
  SEC. 4. PROTECTION OF DEPENDENT PRIVACY.
  
      (a) In General.--Section 6055(b) of the Internal Revenue Code of 
  1986 is amended by adding at the end the following new paragraph:
              ``(3) TINs not collected or maintained.--For purposes of 
          subparagraph (B)(i), in the case of an individual other than 
          the primary insured, if, before January 1, 2014, the health 
          insurance issuer or the employer did not collect or maintain 
          information on the TINs of such individuals (other than for 
          purposes of this section), the individual's name and date of 
          birth may be substituted for the name and TIN.''.
      (b) Effective Date.--The amendment made by this section shall apply 
  to returns the due date for which is after the date that is 60 days 
  after the date of the enactment of this Act.
  
  SEC. 5. ELECTRONIC STATEMENTS.
  
      (a) In General.--Section 6056(c) of the Internal Revenue Code of 
  1986 is amended by adding at the end the following new paragraph:
              ``(3) Electronic delivery.--An individual shall be deemed 
          to have consented to receive the statement under this section 
          in electronic form if such individual has consented at any 
          prior time, to the person who is the employer of the individual 
          during the calendar year or the preceding plan year to which 
          the statement relates, to receive such statement in electronic 
          form. The preceding sentence shall not apply if the individual 
          refuses consent in writing with respect to the statement under 
          this section.''.
      (b) Statements Relating to Health Insurance Coverage.--Section 
  6055(c) of such Code, as amended by this Act, is amended by adding at 
  the end the following new paragraph:
              ``(4) Electronic delivery.--An individual shall be deemed 
          to have consented to receive the statement under this 
          subsection in electronic form if such individual has consented 
          at any prior time to receive in electronic form any private 
          health information (such as electronic health records) 
          furnished to such individual by the person required to make 
          such statement, unless the individual refuses 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, 2015.
  
  SEC. 6. GAO STUDIES.
  
      (a) Study of First Years of Employer Reporting.--
              (1) In general.--The Comptroller General of the United 
          States shall conduct a study that evaluates, with respect to 
          the period beginning on January 1, 2014, and ending on December 
          31, 2016--
                      (A) the notification of employers by Exchanges 
                  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 advance 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 notification 
                          forms were developed and sent to employers, 
                          including whether the process provided for a 
                          formal notice and comment period;
                              (iii) whether employers report that such 
                          notifications provided sufficient and relevant 
                          information for them to make appropriate 
                          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 process 
                          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 received such a notification 
                  to challenge the eligibility determination, as required 
                  by section 1411(f)(2) of the Patient Protection and 
                  Affordable Care Act (42 U.S..C. 18081(f)(2)).
              (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 the Workforce 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 evaluates, with respect to 
          the period beginning on January 1, 2017, and ending on December 
          31, 2017, the functionality of the prospective reporting system 
          established under section 3, including the accuracy of 
          information collected, the number of employers electing to 
          report under such system, and any challenges that have arisen 
          in implementing such system.
              (2) Report.--Not later than July 1, 2018, 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 the 
          Workforce of the House of Representatives a report on the 
          results of the study conducted under paragraph (1).
  
  SEC. 7. ELIGIBILITY VERIFICATION PROCESS FOR ACA SUBSIDIES.
  
      (a) In General.--Except as specified in subsection (b), a 
  marketplace (as defined in subsection (d)) may automatically reenroll 
  an individual into a qualified health plan (as defined for purposes of 
  title I of the Patient Protection and Affordable Care Act) so long as 
  the marketplace--
              (1) redetermines on an annual basis the eligibility of the 
          individual for any advanced premium tax credit or a cost-
          sharing reduction pursuant to section 1412 of the Patient 
          Protection and Affordable Care Act (42 U.S.C. 18082); and
              (2) takes into account, in making such redeterminations, 
          annual changes in premiums and in the Federal poverty level as 
          well as the most recent income data available with respect to 
          the individual involved.
      (b) Reenrollment Limitations.--If a marketplace does not follow the 
  processes specified under the section with respect to an individual, 
  then the marketplace may not automatically reenroll the individual into 
  a qualified health plan with an advanced premium tax credit or a cost-
  sharing reduction until the individual provides current income 
  information to the marketplace so that eligibility for a credit or 
  reduction can be redetermined.
      (c) Comprehensive Guidance Based on Current Guidance.--The 
  provisions of this section are intended to generally reflect and be 
  consistent with the guidance on annual eligibility redeterminations and 
  reenrollments for marketplace coverage issued by the Centers for 
  Medicare and Medicaid Services on April 22, 2015. In carrying out this 
  section, the Secretary shall apply rules (whether through guidance or 
  otherwise) regarding the annual eligibility redeterminations and 
  reenrollments for coverage and for tax credits and cost-sharing 
  reduction for individuals through a marketplace that are consistent 
  with this section and are at least as comprehensive as the guidance 
  (issued on April 22, 2015) applied for coverage for 2016. Such guidance 
  shall include provisions that ensure that--
              (1) enrollees eligible to be automatically reenrolled in a 
          qualified health plan and to continue provision of such a tax 
          credit or cost-sharing reduction shall maintain on file with 
          the marketplace (or otherwise provide to the marketplace) an 
          authorization for disclosure of information verifying 
          eligibility for such a credit or cost-sharing reduction;
              (2) the marketplace annually requests updated income 
          information to verify such eligibility; and
              (3) enrollees are provided timely and appropriate notices 
          of the rules regarding annual redeterminations and 
          reenrollments.
      (d) Marketplace Defined.--In this section, the term ``marketplace'' 
  means State Based Exchanges and the Federally Facilitated Exchange 
  established under sections 1311 and 1321 of the Patient Protection and 
  Affordable Care Act (42 U.S.C. 18031, 18041), respectively.
target: Commonsense Reporting and Verification Act of 2015 This bill requires the Department of Treasury to implement and maintain a voluntary prospective reporting system for employers subject to the employer mandate under the Patient Protection and Affordable Care Act (PPACA).  Employers satisfy the information return requirement if they voluntarily report general information about the health coverage offered to full-time employees. Employers satisfy the employee statement requirement if they provide statements to employees after receiving exchange notification that employee or spouse or dependent enrolled in a qualified health plan or qualified for premium tax credits or cost-sharing subsidies. The legislation amends the Internal Revenue Code to: (1) permit employers and health insurance issuers that provide minimum essential coverage to submit an information return with names and birth dates of covered dependents if the employer or health insurance issuer does not already collect or maintain their taxpayer identification numbers, and (2) permit electronic delivery of employee statement if employee consented previously to electronic delivery of other notices and does not refuse consent in writing.  It directs the Government Accountability Office to: (1) evaluate the exchange notification and appeals processes for employers whose employee or spouse or dependent enrolls in a qualified health plan or qualifies for premium tax credits or cost-sharing subsidies, and (2) evaluate the prospective reporting system functionality.  The legislation permits a health insurance exchange to automatically reenroll an individual into a qualified health plan after annually redetermining the individual's eligibility for premium tax credits or cost-sharing subsidies. 
feat_title: Commonsense Reporting and Verification Act of 2015