; and (ii) by inserting after subparagraph (K) the following new subparagraph: (L) Section 1902(nn) (relating to reporting on disenrollment of enrollees). . (e) Report Not later than 6 months after the date of enactment of this Act, the Secretary of Health and Human Services, in coordination with the Commissioner of the Internal Revenue Service, shall submit to Congress a report with best practice recommendations on how a State may establish an auto-enrollment system (as defined in subsection (f)). Such report shall include the following: (1) Identification of any statutory barriers to establishing such a system, including data-sharing, administrative, and technological barriers. (2) How such a system would interact with enrollment periods for qualified health plans (as defined in section 1301 of the Patient Protection and Affordable Care Act ( 42 U.S.C. 18021 ) and income eligibility determinations for premium assistance tax credits under section 36B of the Internal Revenue Code, the impact of such system on enrollment in health insurance coverage in a State establishing such system, and the effects of changing the enrollment periods for such system to align with the filing of individual Federal tax returns. (3) An evaluation of prior outreach efforts targeted to individuals without health insurance coverage eligible for such tax credits. (f) Definitions For purposes of this Act: (1) Auto-enrollment system The term auto-enrollment system means a system designed and operated by a State that provides for an eligible individual residing in such State to be automatically enrolled in a qualified health plan offered through an Exchange in the State, or, if eligible, in the State plan under title XIX of the Social Security Act (or under a waiver of such plan), provided that the system exempts such individual from paying any premium imposed by the State under such plan (or waiver). Such automatic enrollment shall be void if within 60 days after first being notified of the automatic enrollment the eligible individual