Sec. 704. GAO studies
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The Comptroller General of the United States shall conduct a study that evaluates, with respect to the period beginning on January 1, 2015, and ending on December 31, 2018— the notification of employers by Exchanges established under title I of the Patient Protection and Affordable Care Act ( Public Law 111–148 ) that a full-time employee of the employer has been determined eligible for advance payment of premium tax credits under section 36B of the Internal Revenue Code of 1986 or cost-sharing subsidies under section 1402 of such Act ( 42 U.S.C. 18071 ), including information regarding— the data elements included in the employer notification; the process by which the notification forms were developed and sent to employers, including whether the process provided for a formal notice and comment period; whether employers report that such notifications provided sufficient and relevant information for them to make appropriate decisions about whether to utilize the appeals process; the total number of notifications sent to employers and the timeline of when such notifications were sent; differences in the notification process between the marketplace facilitated by the Federal Government and the State-Based Marketplaces; and challenges that have arisen in the notification process, and recommendations to address these challenges; and the extent to which the Secretary of Health and Human Services has established a separate appeals process for employers who received such a notification to challenge the eligibility determination, as required by section 1411(f)(2) of the Patient Protection and Affordable Care Act ( 42 U.S.C. 18081(f)(2) ).
Not later than 1 year after the date of the enactment of this Act, the Comptroller General shall submit to the Committees on Finance and Health, Education, Labor, and Pensions of the Senate and the Committees on Ways and Means, Energy and Commerce, and Education and Labor of the House of Representatives a report on the results of the study conducted under paragraph (1). The Comptroller General of the United States shall conduct a study that evaluates, with respect to the period beginning on January 1, 2020, and ending on December 31, 2020, the functionality of the prospective reporting system established pursuant to section 701, including the accuracy of information collected, the number of employers electing to report under such system, and any challenges that have arisen in implementing such system.
Not later than July 1, 2021, the Comptroller General shall submit to the Committees on Finance and Health, Education, Labor, and Pensions of the Senate and the Committees on Ways and Means, Energy and Commerce, and Education and Labor of the House of Representatives a report on the results of the study conducted under paragraph (1).
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- Pub. L. 111-148
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