; or , and by inserting after paragraph (20) the following new paragraph: (21) any amount excluded from wages under section 3512(a) of the Internal Revenue Code of 1986 (relating to exclusion of standard deduction from employment taxes). . (3) Section 1324(b)(2) of title 31, United States Code, is amended by inserting , or the credit under section 3512(c)(2) of such Code before the period at the end. (4) Section 209(k)(2) of the Social Security Act ( 42 U.S.C. 409(k)(2) ) is amended by redesignating subparagraphs (C) and (D) as subparagraphs (D) and (E), respectively, and by inserting after subparagraph (B) the following new subparagraph: (C) by disregarding the exclusion from wages in subsection (a)(21), . (5) The table of sections for chapter 25 is amended by adding at the end the following new item: Sec. 3512. Exclusion of standard deduction from employment taxes. . (d) Effective dates (1) In general Except as provided in paragraph (2), the amendments made by this section shall apply to remuneration paid or accrued for periods on or after December 31, 2017. (2) Reconciliation and self-employed Sections 3512(c) and (d)(2) of the Internal Revenue Code of 1986 (as added by subsection (a)), and the amendments made by subsection (b), shall apply to taxable years beginning after December 31, 2017. 204. Information reporting (a) Health plan providers Subpart B of part III of subchapter A of chapter 61 is amended by adding at the end the following new section: 6050X. Coverage under qualified health plan (a) In general Every person providing coverage under a qualified health plan (as defined in section 224(d)(2)) during a calendar year shall, on or before January 31 of the succeeding year, make a return described in subsection (b) with respect to each individual who is covered by such person under a qualified health plan for any month during the calendar year. (b) Return A return is described in this subsection if such return— (1) is in such form as the Secretary prescribes, and (2) contains— (A) the name of the person