124 STAT. 251 PUBLIC LAW 111–148—MAR. 23, 2010 (relating to credit for employee health insurance expenses of small employers). ‘‘(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 individual whose name is required to be set forth in such return a written statement showing— ‘‘(A) the name and address of the person required to make such return and the phone number of the informa- tion contact for such person, and ‘‘(B) the information required to be shown on the return with respect to such individual. ‘‘(2) TIME FOR FURNISHING STATEMENTS.—The written state- ment 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) COVERAGE PROVIDED BY GOVERNMENTAL UNITS.—In the case of coverage provided by any governmental unit or any agency or instrumentality thereof, the officer or employee who enters into the agreement to provide such coverage (or the person appropriately designated for purposes of this section) shall make the returns and statements required by this section. ‘‘(e) MINIMUM ESSENTIAL COVERAGE.—For purposes of this sec- tion, the term ‘minimum essential coverage’ has the meaning given such term by section 5000A(f).’’. (b) ASSESSABLE PENALTIES.— (1) Subparagraph (B) of section 6724(d)(1) of the Internal Revenue Code of 1986 (relating to definitions) is amended by striking ‘‘or’’ at the end of clause (xxii), by striking ‘‘and’’ at the end of clause (xxiii) and inserting ‘‘or’’, and by inserting after clause (xxiii) the following new clause: ‘‘(xxiv) section 6055 (relating to returns relating to information regarding health insurance coverage), and’’. (2) Paragraph (2) of section 6724(d) of such Code is amended by striking ‘‘or’’ at the end of subparagraph (EE), by striking the period at the end of subparagraph (FF) and inserting ‘‘, or’’ and by inserting after subparagraph (FF) the following new subparagraph: ‘‘(GG) section 6055(c) (relating to statements relating to information regarding health insurance coverage).’’. (c) NOTIFICATION OF NONENROLLMENT.—Not later than June 30 of each year, the Secretary of the Treasury, acting through the Internal Revenue Service and in consultation with the Secretary of Health and Human Services, shall send a notification to each individual who files an individual income tax return and who is not enrolled in minimum essential coverage (as defined in section 5000A of the Internal Revenue Code of 1986). Such notification shall contain information on the services available through the Exchange operating in the State in which such individual resides. (d) CONFORMING AMENDMENT.—The table of subparts for part III of subchapter A of chapter 61 of such Code is amended by inserting after the item relating to subpart C the following new item: Deadline. 42 USC 18092. 26 USC 6724.
