Section 1 Short title
This Act may be cited as the “Realistic Employer Responsibility Act of 2013”.
Realistic Employer Responsibility Act of 2013
A BILL
To delay the implementation of the employer responsibility provisions of the Patient Protection and Affordable Care Act.
Sec. 2 2-year delay of employer responsibility provisions
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”.
Conforming amendments—
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”.
Subsection (d) of section 1514 of such Act is amended by striking “December 31, 2013” and inserting “December 31, 2015”.
Subparagraph (A) of section 4980H(c)(5) of the Internal Revenue Code of 1986 is amended by striking “2014” and inserting “2016”.
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.