[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[S. 285 Introduced in Senate (IS)]

103d CONGRESS
  1st Session
                                 S. 285

  To amend the Internal Revenue Code of 1986 to require reporting of 
  group health plan information on W-2 forms, and for other purposes.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

             February 3 (legislative day, January 5), 1993

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

_______________________________________________________________________

                                 A BILL


 
  To amend the Internal Revenue Code of 1986 to require reporting of 
  group health plan information on W-2 forms, and for other purposes.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Medicare Secondary Payer Reform Act 
of 1993''.

SEC. 2. GROUP HEALTH PLAN INFORMATION REPORTING.

    (a) In General.--Subsection (a) of section 6051 of the Internal 
Revenue Code of 1986 (relating to receipts for employees) is amended--
            (1) by striking ``and'' at the end of paragraph (8),
            (2) by striking the period at the end of paragraph (9) and 
        inserting ``, and'', and
            (3) by inserting after paragraph (9) the following new 
        paragraph:
            ``(10) whether a group health plan (as defined in section 
        6103(l)(12)(E)(ii) is available to the employee and the plan 
        coverage (single or family) elected by such employee (if 
        any).''.
    (b) Disclosure of Information.--Paragraph (12) of section 6103(l) 
of the Internal Revenue Code of 1986 (relating to disclosure of returns 
and return information for purposes other than tax administration) is 
amended--
            (1) by striking ``the Administrator of the Health Care 
        Financing Administration, disclose to the Administrator'' in 
        subparagraph (B) and inserting ``the applicable official, 
        disclose to such official'',
            (2) by adding at the end of subparagraph (B) the following 
        new clause:
                    ``(iv) With respect to each such medicare 
                beneficiary and spouse (if any), the group health plan 
                information required under section 6051(a)(10).'',
            (3) by striking the matter preceding clause (i) of 
        subparagraph (C) and inserting the following:
                    ``(C) Disclosure by official.--With respect to the 
                information disclosed under subparagraph (B), the 
                applicable official may disclose--'',
            (4) by striking ``as having received wages from the 
        employer'' in subparagraph (C)(i),
            (5) by striking ``such Administrator'' each place it 
        appears in subparagraph (C)(iii) and inserting ``such 
        official'',
            (6) by striking clause (iii) of subparagraph (E), and 
        inserting the following new clause:
                            ``(iii) Applicable official.--The term 
                        `applicable official' means--
                                    ``(I) the Administrator of the 
                                Health Care Financing Administration,
                                    ``(II) the Secretary of Defense,
                                    ``(III) the Secretary of Veterans 
                                Affairs,
                                    ``(IV) the Director of the Office 
                                of Personnel Management.'',
            (7) by striking ``qualified employer'' each place it 
        appears and inserting ``employer'',
            (8) by striking subparagraph (F), and
            (9) by inserting ``and group health plan'' in the heading 
        thereof.
    (c) Data Bank.--Paragraph (5) of section 1862(b) of the Social 
Security Act (42 U.S.C. 1395y(b)) is amended by adding at the end 
thereof the following new subparagraph:
                    ``(F) Medicare secondary payer data bank.--The 
                Secretary shall collect and store in a data bank 
                established for purposes of this subsection the 
                information provided to the Secretary by entities as 
                described in this paragraph along with such further 
                information on medicare secondary payer situations as 
                the Secretary deems appropriate not later than July 1, 
                1994.''.
    (d) Conforming Amendments.--Paragraph (5) of section 1862(b) of the 
Social Security Act (42 U.S.C. 1395y(b)) is amended--
            (1) by striking ``a qualified employer (as defined in 
        section 6103(l)(12)(D)(iii) of such Code)'' in subparagraph 
        (C)(i) and inserting ``an employer'', and
            (2) by striking clause (iii) of subparagraph (C).
    (e) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 1992.

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