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Judicial Watch • JW v IRS-HHS ACA statue 00615 pg 4

JW v IRS-HHS ACA statue 00615 pg 4

JW v IRS-HHS ACA statue 00615 pg 4

Page 1: JW v IRS-HHS ACA statue 00615 pg 4


Number of Pages:1

Date Created:September 29, 2017

Date Uploaded to the Library:September 29, 2017

Tags:subparagraph, inserting, striking, Statue, statements, ACA, 00615, coverage, Internal, Revenue, HHS, individual, Secretary, IRS

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PUBLIC LAW 111-148-MAR. 23, 2010
124 STAT. 251
(relating credit for employee health insurance expenses small employers).
RESPECT WHOM INFORMATION REPORTED.(!) GENERAL.-Every person required make return
under subs ction shall furnish ach individual whose
name required set forth such return written
statement showing(A) the ame and address the person required make such return and t.he pho,,e number the information contact for such person, and
(B) the information required shown the return
with respect such individual.
(2) TIME FOR FURNISHING STATEMENTS.-The written statement required under paragraph shall furnished
before January the year following the calendar year
for which the eturn tmde1 subsection (a) was required made.
case coverage provided any governmental unit any agency instrumentality thereof, the officer employee who enters into
the ag:r ement provide such coverage (or the person appropriately
designated for purposes this section) shall make the returns
and statements required this section.
(e) MlNlMUM EsSENTlAl, VERAGE.- For purposes thil:! section, the term minimum essential coverage has the meaning given
such term section 5000A(f).
(b) ASSESSABLE PENALTIES.(1) Subparagraph (B) section 6724(d)(l) the Internal
Revenue Code (relating definitions) amend use 6724.
striking the enu clause (x.--di), striking and the end clause (xxiii) and inserting or1, and inserting
afteY cJause(xxiii) the following new clause:
(xxiv) section 6055 (relating returns relating info.nnution regarding health insurance coverage),
(2) Paragraph (2) section 6724(d) such Code
amended striking Lhe end subparagraph (EE), striking the period the end subparagraph (FF) and
inserting and inserting subparagraph (FF) the
following new subparagraph:
GG) section 6055( (reJaLing statements xelating information reg arding health insm ru1ce coverage)..
(c) NOTlFr ATI NJ;;NR LLMENT.-Not later than June Deadline. each year, the Secretary Lbe Trea ury, acting Lhrough use 18092.
tl,e Internal Revenue Service arid consultation with the. Secretary Health and Humun rvices shall notification each
individual who files individual income tax return and who
not enrolled minimum essential coverage (as defined section
5000A the Internal Reve Code 1986). Such notification
shall contain informa ion the services available through the
Exchange operating ii1 the State which such individual resides.
(d) CONFORMING AME MENT.- The table subparts for part
III subcbap chapt uch Code amended
inserting after the item lating subpar the following