Sec. 4. TIME FOR RESPONSE

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## SEC. 4 TIME FOR RESPONSE ###

(a)In General **[**[26 U.S.C. 4980H](/us/usc/t26/s4980H)**]** Section 4980H(d) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: > > #### “(4) Time for response > > The Secretary shall allow an applicable large employer at least 90 days from the date of the first letter which informs the employer of a proposed assessment of the employer shared responsibility payment under this section to respond to the proposed assessment before taking any further action with respect to such proposed assessment.” > . ###

(b)Effective Date **[**[26 U.S.C. 4980H note](/us/usc/t26/s4980H)**]** The amendment made by this section shall apply to assessments proposed in taxable years beginning after the date of the enactment of this Act.

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26 USC 4980H

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Sec. 4

TIME FOR RESPONSE

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