Commonsense Reporting and Verification Act of 2015

[AI summary unavailable — showing source text] Commonsense Reporting and Verification Act of 2015 This bill requires the Department of Treasury to implement and maintain a voluntary prospective reporting system for employers subject to the employer mandate under the Patient Protection and Affordable Care Act (PPACA). Employers satisfy the information return requirement if they voluntarily report general information about the health coverage offered to full-time employees. Employers satisfy the employee statement requirement if they provide statements to employees after receiving exchange notification that employee or spouse or dependent enrolled in a qualified health plan or qualified for premium tax credits or cost-sharing subsidies. The legislation amends the Internal Revenue Code to: (1) permit employers and health insurance issuers that provide minimum essential coverage to submit an information return with names and birth dates of covered dependents if the employer or health insurance issuer does not already collect or maintain their taxpayer identification numbers, and (2) permit electronic delivery of employee statement if employee consented previously to electronic delivery of other notices and does not refuse consent i…