(a)
In general— Section 1513(d) of the Patient Protection and Affordable Care Act is amended by striking “December 31, 2013” and inserting “December 31, 2014”.
(b)
Reporting requirements—
(1)
Reporting by employers— Section 1514(d) of the Patient Protection and Affordable Care Act is amended by striking “December 31, 2013” and inserting “December 31, 2014”.
(2)
Reporting by insurance providers— Section 1502(e) of the Patient Protection and Affordable Care Act is amended by striking “2013” and inserting “2014”.
(c)
Effective date— The amendments made by this section shall take effect as if included in the provision of the Patient Protection and Affordable Care Act to which they relate.