"(D) the number of full-time employees for each month during the calendar year, "(E) the name, address, and TIN of each full-time employee during the calendar year and the months (if any) during which such employee (and any dependents) were covered under any such health benefits plans, and "(F) such other information as the Secretary may require. "(c) STATEMENTS TO BE FURNISHED TO INDIVIDUALS WITH RESPECT TO WHOM INFORMATION IS REPORTED. “(1) IN GENERAL.-Every person required to make a return under subsection (a) shall furnish to each full-time employee whose name is required to be set forth in such return under subsection (b)(2)(E) a written statement showing "(A) the name and address of the person required to make such return and the phone number of the informa- "(B) the information required to be shown on the return "(2) TIME FOR FURNISHING STATEMENTS.-The written statement required under paragraph (1) shall be furnished on or before January 31 of the year following the calendar year for which the return under subsection (a) was required to be made. "(d) COORDINATION WITH OTHER REQUIREMENTS.-To the maximum extent feasible, the Secretary may provide that "(1) any return or statement required to be provided under this section may be provided as part of any return or statement required under section 6051 or 6055, and "(2) in the case of an applicable large employer offering health insurance coverage of a health insurance issuer, the employer may enter into an agreement with the issuer to include information required under this section with the return and statement required to be provided by the issuer under section 6055. "(e) COVERAGE PROVIDED BY GOVERNMENTAL UNITS.-In the case of any applicable large employer which is a governmental unit or any agency or instrumentality thereof, the person appropriately designated for purposes of this section shall make the returns and statements required by this section. “(f) DEFINITIONS.-For purposes of this section, any term used in this section which is also used in section 4980H shall have the meaning given such term by section 4980H.". (b) ASSESSABLE PENALTIES.— (1) Subparagraph (B) of section 6724(d)(1) of the Internal Revenue Code of 1986 (relating to definitions), as amended by section 1502, is amended by striking "or" at the end of 26 USC 6724. clause (xxiii), by striking "and" at the end of clause (xxiv) and inserting "or", and by inserting after clause (xxiv) the following new clause: "(xxv) section 6056 (relating to returns relating to large employers required to report on health insurance coverage), and". (2) Paragraph (2) of section 6724(d) of such Code, as so amended, is amended by striking "or" at the end of subparagraph (FF), by striking the period at the end of subparagraph 26 USC 6056 note. 26 USC 125. 26 USC 125 note. Applicability. 42 USC 18111. 42 USC 18112. (GG) and inserting ", or" and by inserting after subparagraph (GG) the following new subparagraph: "(HH) section 6056(c) (relating to statements relating to large employers required to report on health insurance coverage).". (c) CONFORMING AMENDMENT.-The table of sections for subpart D of part III of subchapter A of chapter 61 of such Code, as added by section 1502, is amended by adding at the end the following new item: "Sec. 6056. Large employers required to report on health insurance coverage.". (d) EFFECTIVE DATE.-The amendments made by this section shall apply to periods beginning after December 31, 2013. SEC. 1515. OFFERING OF EXCHANGE-PARTICIPATING QUALIFIED HEALTH PLANS THROUGH CAFETERIA PLANS. (a) IN GENERAL.-Subsection (f) of section 125 of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: "(3) CERTAIN EXCHANGE-PARTICIPATING QUALIFIED HEALTH PLANS NOT QUALIFIED. "(A) IN GENERAL.-The term 'qualified benefit' shall not include any qualified health plan (as defined in section 1301(a) of the Patient Protection and Affordable Care Act) offered through an Exchange established under section 1311 of such Act. "(B) EXCEPTION FOR EXCHANGE-ELIGIBLE EMPLOYERS.— Subparagraph (A) shall not apply with respect to any employee if such employee's employer is a qualified employer (as defined in section 1312(f)(2) of the Patient Protection and Affordable Care Act) offering the employee the opportunity to enroll through such an Exchange in a qualified health plan in a group market.". (b) CONFORMING AMENDMENTS.-Subsection (f) of section 125 of such Code is amended (1) by striking "For purposes of this section, the term" and inserting "For purposes of this section— "(1) IN GENERAL.-The term", and (2) by striking "Such term shall not include" and inserting the following: "(2) LONG-TERM CARE INSURANCE NOT QUALIFIED.-The term 'qualified benefit' shall not include". (c) EFFECTIVE DATE.-The amendments made by this section shall apply to taxable years beginning after December 31, 2013. Subtitle G-Miscellaneous Provisions SEC. 1551. DEFINITIONS. Unless specifically provided for otherwise, the definitions contained in section 2791 of the Public Health Service Act (42 U.S.C. 300gg-91) shall apply with respect to this title. SEC. 1552. TRANSPARENCY IN GOVERNMENT. Not later than 30 days after the date of enactment of this Act, the Secretary of Health and Human Services shall publish on the Internet website of the Department of Health and Human Services, a list of all of the authorities provided to the Secretary under this Act (and the amendments made by this Act). SEC. 1553. PROHIBITION AGAINST DISCRIMINATION ON ASSISTED SUI- 42 USC 18113. CIDE. (a) IN GENERAL.-The Federal Government, and any State or local government or health care provider that receives Federal financial assistance under this Act (or under an amendment made by this Act) or any health plan created under this Act (or under an amendment made by this Act), may not subject an individual or institutional health care entity to discrimination on the basis that the entity does not provide any health care item or service furnished for the purpose of causing, or for the purpose of assisting in causing, the death of any individual, such as by assisted suicide, euthanasia, or mercy killing. (b) DEFINITION.-In this section, the term "health care entity" includes an individual physician or other health care professional, a hospital, a provider-sponsored organization, a health maintenance organization, a health insurance plan, or any other kind of health care facility, organization, or plan. (c) CONSTRUCTION AND TREATMENT OF CERTAIN SERVICES.— Nothing in subsection (a) shall be construed to apply to, or to affect, any limitation relating to— (1) the withholding or withdrawing of medical treatment or medical care; (2) the withholding or withdrawing of nutrition or hydration; (3) abortion; or (4) the use of an item, good, benefit, or service furnished for the purpose of alleviating pain or discomfort, even if such use may increase the risk of death, so long as such item, good, benefit, or service is not also furnished for the purpose of causing, or the purpose of assisting in causing, death, for any reason. (d) ADMINISTRATION.-The Office for Civil Rights of the Department of Health and Human Services is designated to receive complaints of discrimination based on this section. SEC. 1554. ACCESS TO THERAPIES. Notwithstanding any other provision of this Act, the Secretary of Health and Human Services shall not promulgate any regulation that (1) creates any unreasonable barriers to the ability of individuals to obtain appropriate medical care; (2) impedes timely access to health care services; (3) interferes with communications regarding a full range of treatment options between the patient and the provider; (4) restricts the ability of health care providers to provide full disclosure of all relevant information to patients making health care decisions; (5) violates the principles of informed consent and the ethical standards of health care professionals; or (6) limits the availability of health care treatment for the full duration of a patient's medical needs. Abortion. 42 USC 18114. 42 USC 18115. Applicability. 30 USC 921 note. 42 USC 18116. Applicability. SEC. 1555. FREEDOM NOT TO PARTICIPATE IN FEDERAL HEALTH No individual, company, business, nonprofit entity, or health insurance issuer offering group or individual health insurance coverage shall be required to participate in any Federal health insurance program created under this Act (or any amendments made by this Act), or in any Federal health insurance program expanded by this Act (or any such amendments), and there shall be no penalty or fine imposed upon any such issuer for choosing not to participate in such programs. SEC. 1556. EQUITY FOR CERTAIN ELIGIBLE SURVIVORS. (a) REBUTTABLE PRESUMPTION.-Section 411(c)(4) of the Black Lung Benefits Act (30 U.S.C. 921(c)(4)) is amended by striking the last sentence. (b) CONTINUATION OF BENEFITS.-Section 422(1) of the Black Lung Benefits Act (30 U.S.C. 932(1)) is amended by striking except with respect to a claim filed under this part on or after the effective date of the Black Lung Benefits Amendments of 1981". (c) EFFECTIVE DATE.-The amendments made by this section shall apply with respect to claims filed under part B or part C of the Black Lung Benefits Act (30 U.S.C. 921 et seq., 931 et seq.) after January 1, 2005, that are pending on or after the date of enactment of this Act. SEC. 1557. NONDISCRIMINATION. (a) IN GENERAL.-Except as otherwise provided for in this title (or an amendment made by this title), an individual shall not, on the ground prohibited under title VI of the Civil Rights Act of 1964 (42 U.S.C. 2000d et seq.), title IX of the Education Amendments of 1972 (20 U.S.C. 1681 et seq.), the Age Discrimination Act of 1975 (42 U.S.C. 6101 et seq.), or section 504 of the Rehabilitation Act of 1973 (29 U.S.C. 794), be excluded from participation in, be denied the benefits of, or be subjected to discrimination under, any health program or activity, any part of which is receiving Federal financial assistance, including credits, subsidies, or contracts of insurance, or under any program or activity that is administered by an Executive Agency or any entity established under this title (or amendments). The enforcement mechanisms provided for and available under such title VI, title IX, section 504, or such Age Discrimination Act shall apply for purposes of violations of this subsection. (b) CONTINUED APPLICATION OF LAWS.-Nothing in this title (or an amendment made by this title) shall be construed to invalidate or limit the rights, remedies, procedures, or legal standards available to individuals aggrieved under title VI of the Civil Rights Act of 1964 (42 U.S.C. 2000d et seq.), title VII of the Civil Rights Act of 1964 (42 U.S.C. 2000e et seq.), title IX of the Education Amendments of 1972 (20 U.S.C. 1681 et seq.), section 504 of the Rehabilitation Act of 1973 (29 U.S.C. 794), or the Age Discrimination Act of 1975 (42 U.S.C. 611 et seq.), or to supersede State laws that provide additional protections against discrimination on any basis described in subsection (a). (c) REGULATIONS.-The Secretary may promulgate regulations to implement this section. SEC. 1558. PROTECTIONS FOR EMPLOYEES. The Fair Labor Standards Act of 1938 is amended by inserting after section 18B (as added by section 1512) the following: "SEC. 18C. PROTECTIONS FOR EMPLOYEES. "(a) PROHIBITION.-No employer shall discharge or in any manner discriminate against any employee with respect to his or her compensation, terms, conditions, or other privileges of employment because the employee (or an individual acting at the request of the employee) has "(1) received a credit under section 36B of the Internal Revenue Code of 1986 or a subsidy under section 1402 of this Act; "(2) provided, caused to be provided, or is about to provide or cause to be provided to the employer, the Federal Government, or the attorney general of a State information relating to any violation of, or any act or omission the employee reasonably believes to be a violation of, any provision of this title (or an amendment made by this title); “(3) testified or is about to testify in a proceeding concerning such violation; "(4) assisted or participated, or is about to assist or participate, in such a proceeding; or "(5) objected to, or refused to participate in, any activity, policy, practice, or assigned task that the employee (or other such person) reasonably believed to be in violation of any provision of this title (or amendment), or any order, rule, regulation, standard, or ban under this title (or amendment). "(b) COMPLAINT PROCEDURE.— "(1) IN GENERAL.-An employee who believes that he or she has been discharged or otherwise discriminated against by any employer in violation of this section may seek relief in accordance with the procedures, notifications, burdens of proof, remedies, and statutes of limitation set forth in section 2087(b) of title 15, United States Code. "(2) NO LIMITATION ON RIGHTS.-Nothing in this section shall be deemed to diminish the rights, privileges, or remedies of any employee under any Federal or State law or under any collective bargaining agreement. The rights and remedies in this section may not be waived by any agreement, policy, form, or condition of employment.". SEC. 1559. OVERSIGHT. The Inspector General of the Department of Health and Human Services shall have oversight authority with respect to the administration and implementation of this title as it relates to such Depart ment. SEC. 1560. RULES OF CONSTRUCTION. (a) NO EFFECT ON ANTITRUST LAWS.-Nothing in this title (or an amendment made by this title) shall be construed to modify, impair, or supersede the operation of any of the antitrust laws. For the purposes of this section, the term "antitrust laws" has the meaning given such term in subsection (a) of the first section of the Clayton Act, except that such term includes section 5 of the Federal Trade Commission Act to the extent that such section 5 applies to unfair methods of competition. 29 USC 218C. 42 USC 18117. 42 USC 18118. |