287
HR 3590 EAS/PP
(B) levy on any such property with respect
1
to such failure.
2
(i) S
TUDY OF
A
DMINISTRATION OF
E
MPLOYER
R
E
-
3
SPONSIBILITY
.--
4
(1) I
N GENERAL
.--The Secretary of Health and
5
Human Services shall, in consultation with the Sec-
6
retary of the Treasury, conduct a study of the proce-
7
dures that are necessary to ensure that in the admin-
8
istration of this title and section 4980H of the Inter-
9
nal Revenue Code of 1986 (as added by section 1513)
10
that the following rights are protected:
11
(A) The rights of employees to preserve their
12
right to confidentiality of their taxpayer return
13
information and their right to enroll in a quali-
14
fied health plan through an Exchange if an em-
15
ployer does not provide affordable coverage.
16
(B) The rights of employers to adequate due
17
process and access to information necessary to
18
accurately determine any payment assessed on
19
employers.
20
(2) R
EPORT
.--Not later than January 1, 2013,
21
the Secretary of Health and Human Services shall re-
22
port the results of the study conducted under para-
23
graph (1), including any recommendations for legisla-
24
tive changes, to the Committees on Finance and
25
![[Valid RSS]](http://matthiaschronicles.tanaya.net/valid-rss.png "Validate my RSS feed")
