; and . (d) Exemption from reporting requirement under Internal Revenue Code of 1986 Section 6056 of the Internal Revenue Code of 1986 is amended by redesignating subsection (f) as subsection (g) and by inserting after subsection (e) the following new subsection: (f) Exemption If, through the system created under section 3(a) of the Commonsense Reporting Act of 2017 , an employer provides prospective reporting for any calendar year that meets the requirements of section 3(b)(1) of such Act— (1) such employer shall be treated as satisfying the return requirements of subsections (a) and (b) for such year, and (2) such employer shall be treated as satisfying the requirements of subsection (c) for such year if the employer— (A) furnishes the statement described in such section to those employees of the employer whose names have been provided to the employer by an Exchange under section 1311(d)(4)(J)(i) of the Patient Protection and Affordable Care Act regarding enrollment of the employee or a dependent in a qualified health plan (as defined in section 1301 of such Act) through the Exchange, and (B) furnishes a copy of such statement with respect to such employees to the Secretary. . (e) Third-Party filing An employer may contract with a third party to make the report under subsection (b)(1) without affecting the employer's treatment as having satisfied the return requirements of subsections (a) and (b) of section 6056 of the Internal Revenue Code of 1986. (f) Access to the National Directory of New Hires Subsection (i)(3) of section 453 of the Social Security Act ( 42 U.S.C. 653 ) is amended by adding at the end the following new sentence: The Secretary of the Treasury and the Secretary of Health and Human Services shall have access to the information in the National Directory of New Hires for purposes of administering section 36B and 4980H of the Internal Revenue Code of 1986 and section 1402 of the Patient Protection and Affordable Care Act ( 42 U.S.C. 18071 ). Subsection (k)(3) shall not apply to information