[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[S. 1719 Introduced in Senate (IS)]

103d CONGRESS
  1st Session
                                S. 1719

 To amend title XI of the Social Security Act to delay the penalty for 
   failure of employers to file certain reports with respect to the 
               Medicare and Medicaid Coverage Data Bank.


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                   IN THE SENATE OF THE UNITED STATES

            November 19 (legislative day, November 2), 1993

 Mr. Lieberman introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

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                                 A BILL


 
 To amend title XI of the Social Security Act to delay the penalty for 
   failure of employers to file certain reports with respect to the 
               Medicare and Medicaid Coverage Data Bank.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. DELAY OF PENALTY FOR FAILURE OF EMPLOYERS TO FILE REPORTS 
              WITH THE SECRETARY OF HEALTH AND HUMAN SERVICES WITH 
              RESPECT TO THE MEDICARE AND MEDICAID COVERAGE DATA BANK.

    (a) In General.--Section 1144(c)(9) of the Social Security Act (42 
U.S.C. 1320b-14(c)(9)), as added by section 13581(a) of the Omnibus 
Budget Reconciliation Act of 1993 (Public Law 103-66), is amended to 
read as follows:
            ``(9) Penalty for failure to report.--
                    ``(A) In general.--Except as provided in 
                subparagraph (B), in the case of the failure of an 
                employer (other than a Federal or other governmental 
                entity) to report under paragraph (1)(A) with respect 
                to each electing individual, the Secretary shall impose 
                a penalty as described in part II of subchapter B of 
                chapter 68 of the Internal Revenue Code of 1986.
                    ``(B) Delay of penalty.--Subparagraph (A) shall not 
                apply before the first day of the first calendar year 
                which begins 90 days after the Secretary has 
                promulgated regulations with respect to the information 
                required to be reported under paragraph (1)(A) and with 
                respect to the manner (including electronic 
                transmission) in which such information is required to 
                be reported.''.
    (b) Effective Date.--The amendment made by subsection (a) shall be 
effective as if included in the enactment of section 13581(a) of the 
Omnibus Budget Reconciliation Act of 1993 (Public Law 103-66).

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