[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[S. 1330 Introduced in Senate (IS)]

113th CONGRESS
  1st Session
                                S. 1330

 To delay the implementation of the employer responsibility provisions 
           of the Patient Protection and Affordable Care Act.


_______________________________________________________________________


                   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.

    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 ``Realistic Employer Responsibility 
Act of 2013''.

SEC. 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''.

SEC. 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.

SEC. 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.
                                 <all>