Page:United States Statutes at Large Volume 124.djvu/282

 124 STAT. 256 PUBLIC LAW 111–148—MAR. 23, 2010 (b) CLERICAL AMENDMENT.—The table of sections for chapter 43 of such Code is amended by adding at the end the following new item: ‘‘Sec. 4980H. Shared responsibility for employers regarding health coverage.’’. (c) STUDY AND REPORT OF EFFECT OF TAX ON WORKERS’ WAGES.— (1) IN GENERAL.—The Secretary of Labor shall conduct a study to determine whether employees’ wages are reduced by reason of the application of the assessable payments under section 4980H of the Internal Revenue Code of 1986 (as added by the amendments made by this section). The Secretary shall make such determination on the basis of the National Com- pensation Survey published by the Bureau of Labor Statistics. (2) REPORT.—The Secretary shall report the results of the study under paragraph (1) to the Committee on Ways and Means of the House of Representatives and to the Committee on Finance of the Senate. (d) EFFECTIVE DATE.—The amendments made by this section shall apply to months beginning after December 31, 2013. SEC. 1514. REPORTING OF EMPLOYER HEALTH INSURANCE COVERAGE. (a) IN GENERAL.—Subpart D of part III of subchapter A of chapter 61 of the Internal Revenue Code of 1986, as added by section 1502, is amended by inserting after section 6055 the fol- lowing new section: ‘‘SEC. 6056. LARGE EMPLOYERS REQUIRED TO REPORT ON HEALTH INSURANCE COVERAGE. ‘‘(a) IN GENERAL.—Every applicable large employer required to meet the requirements of section 4980H with respect to its full-time employees during a calendar year shall, at such time as the Secretary may prescribe, make a return described in sub- section (b). ‘‘(b) FORM AND MANNER OF RETURN.—A return is described in this subsection if such return— ‘‘(1) is in such form as the Secretary may prescribe, and ‘‘(2) contains— ‘‘(A) the name, date, and employer identification number of the employer, ‘‘(B) a certification as to whether the employer offers to its full-time employees (and their dependents) the oppor- tunity to enroll in minimum essential coverage under an eligible employer-sponsored plan (as defined in section 5000A(f)(2)), ‘‘(C) if the employer certifies that the employer did offer to its full-time employees (and their dependents) the opportunity to so enroll— ‘‘(i) the length of any waiting period (as defined in section 2701(b)(4) of the Public Health Service Act) with respect to such coverage, ‘‘(ii) the months during the calendar year for which coverage under the plan was available, ‘‘(iii) the monthly premium for the lowest cost option in each of the enrollment categories under the plan, and ‘‘(iv) the applicable large employer’s share of the total allowed costs of benefits provided under the plan, Certification. 26 USC 6056. 26 USC 4980H note. Determination.