Reporting of health insurance coverage

Every person who provides minimum essential coverage to an individual during a calendar year shall, at such time as the Secretary may prescribe, make a return described in subsection (b). A return is described in this subsection if such return— contains— in the case of minimum essential coverage which consists of health insurance coverage, information concerning— If minimum essential coverage provided to an individual under subsection (a) consists of health insurance coverage of a health insurance issuer provided through a group health plan of an employer, a return described in this subsection shall include— 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— 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. For purposes of this subsection, any person required to make a return under subsection (a) shall be treated as timely furnishing the written statement required under paragraph (1) if— such person, on request of any such individual, furnishes a copy of such statement to such individual not later than the later of— An individual shall be deemed to have consented to receive the statement under this subsection in electronic form if such individual has affirmatively consented at any prior time, to the person required to make such statement, to receive such statement in electronic form. The preceding sentence shall not apply if the individual revokes such consent in writing. 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. For purposes of this section, the term “minimum essential coverage” has the meaning given such term by section 5000A(f).