; 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 pursuant to section 3(a) of the Commonsense Reporting Act of 2023, an employer provides prospective reporting for any calendar year that meets the requirements of section 3(b)(1) of such Act, such employer shall be treated as satisfying the return requirements of subsections (a), (b), and (c) for such year. . (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 received for purposes of the administration of such sections 36B and 4980H of such Code and section 1402 of such Act. . (g) Improving employee access to accurate EINS Not later than 1 year after the date of the enactment of this Act, the Secretary of the Treasury shall develop and implement guidance for allowing any employee of an employer to receive, on request, the employer’s employer identification number for purposes of section 6056 of the Internal Revenue Code of 1986. Employers shall provide the employer’s employer identification number for purposes of section 6056 of