Page:United States Statutes at Large Volume 124.djvu/276

 124 STAT. 250 PUBLIC LAW 111–148—MAR. 23, 2010 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 essen- tial 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, and ‘‘(B) contains— ‘‘(i) the name, address and TIN 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 COV- ERAGE.—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 26 USC 6055.