There is one summary. Bill summaries are authored by CRS.

Shown Here:
Introduced in Senate (03/27/2014)

Commonsense Reporting Act of 2014 - Amends the Internal Revenue Code, with respect to reporting of health care coverage information, to: (1) allow identification of dependents of the primary insured by name and date of birth, instead of taxpayer identification number, if the employer or health insurance issuer does not collect or maintain tax identification numbers for such dependents; and (2) allow an individual to refuse consent to receive tax information statements relating to health insurance coverage in electronic form.

Directs the Department of the Treasury to report to Congress on the processes necessary to develop a reporting system allowing employers to voluntarily provide information on health care coverage offered by such employers.