S.Amdt. 3207

SA 3207. Mr. COATS submitted an amendment intended to be proposed by him to the bill H.R. 3474, to amend the Internal Revenue Code of 1986 to allow employers to exempt employees with health coverage under TRICARE or the Veterans Administration from being taken into account for purposes of the employer mandate under the Patient Protection and Affordable Care Act; which was ordered to lie on the table; as follows:

At the appropriate place, add the following:

TITLE--OTHER PROVISIONS

SEC. _01. NOTICE REQUIRED BEFORE REVOCATION OF TAX EXEMPT STATUE FOR FAILURE TO FILE RETURN.

(a) In General.--Section 6033(j) is amended by redesignating paragraphs (2) and (3) as paragraphs (3) and (4), respectively, and by inserting after paragraph (1) the following new paragraph:

“(2) Requirement of notice.--

“(A) In general.--Not later than 300 days after the date an organization described in paragraph (1) fails to file the annual return or notice referenced in paragraph (1) for 2 consecutive years, the Secretary shall notify the organization--

“(i) that the Internal Revenue Service has no record of such a return or notice from such organization for 2 consecutive years, and

“(ii) about the penalty that will occur under this subsection if the organization fails to file such a return or notice by the date of the next filing deadline. The notification under the preceding sentence shall include information about how to comply with the filing requirements under subsection (a)(1) and (i).”.

(b) Reinstatement Without Application.--Paragraph (3) of section 6033(j), as redesignated under subsection (a), is amended--

(1) by striking “Any organization” and inserting the following:

“(A) In general.--Except as provided in subparagraph (B), any organization”, and

(2) by adding at the end the following new subparagraph:

“(B) Retroactive reinstatement without application if actual notice not provided.--If an organization described in paragraph (1)--

“(i) demonstrates to the satisfaction of the Secretary that the organization did not receive the notice required under paragraph (2), and

“(ii) files an annual return or notice referenced in paragraph (1) for the current year, then the Secretary may reinstate the organization's exempt status effective from the date of the revocation under paragraph (1) without the need for an application.”.

(c) Effective Date.--The amendments made by this section shall apply to notices and returns required to be filed after December 31, 2014.