TIME FOR RESPONSE.

SEC. 4. TIME FOR RESPONSE. (a) [26 U.S.C. 4980H] In General.—Section 4980H(d) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: “(4) Time for response.—The Secretary shall allow an applicable large employer at least 90 days from the date of the first letter which informs the employer of a proposed assessment of the employer shared responsibility payment under this section to respond to the proposed assessment before taking any further action with respect to such proposed assessment.” . (b) [26 U.S.C. 4980H note] Effective Date.—The amendment made by this section shall apply to assessments proposed in taxable years beginning after the date of the enactment of this Act.