II 

118TH CONGRESS 

1ST SESSION S. 3204 

To amend the Internal Revenue Code of 1986 to streamline and improve 

the employer reporting process relating to health insurance coverage 

and to protect dependent privacy. 

IN THE SENATE OF THE UNITED STATES 

NOVEMBER 2, 2023 

Mr. WARNER (for himself, Mr. YOUNG, Ms. CORTEZ MASTO, and Mr. THUNE) 

introduced the following bill; which was read twice and referred to the 

Committee on Finance 

A BILL 

To amend the Internal Revenue Code of 1986 to streamline 

and improve the employer reporting process relating to 

health insurance coverage and to protect dependent privacy. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Employer Reporting 

5 Improvement Act’’. 


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1 SEC. 2. TIN REPORTING FLEXIBILITY. 

2 (a) IN GENERAL.—Section 6055(b)(1) of the Internal 

3 Revenue Code of 1986 is amended by adding at the end 

4 the following flush sentence: 

5 ‘‘For purposes of subparagraph (B)(i), in the case of 

6 any individual whose name is required to be set 

7 forth in a return under subsection (a), if the person 

8 required to make a return under such subsection is 

9 unable to collect information on the TIN of such in10 dividual, the Secretary may allow the individual’s 

11 full name and date of birth to be substituted for the 

12 name and TIN.’’. 

13 (b) EFFECTIVE DATE.—The amendment made by 

14 this section shall apply to returns the due date for which 

15 is after December 31, 2024. 

16 SEC. 3. ELECTRONIC STATEMENTS. 

17 (a) IN GENERAL.—Section 6056(c) of the Internal 

18 Revenue Code of 1986 is amended by adding at the end 

19 the following new paragraph: 

20 ‘‘(3) ELECTRONIC DELIVERY.—An individual 

21 shall be deemed to have consented to receive the 

22 statement under this subsection in electronic form if 

23 such individual has affirmatively consented at any 

24 prior time, to the person who is the employer of the 

25 individual during the calendar year to which the 

26 statement relates, to receive such statement in elecVerDate Sep 11 2014 23:45 Nov 03, 2023 Jkt 049200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\S3204.IS S3204

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1 tronic form. The preceding sentence shall not apply 

2 if the individual revokes such consent in writing.’’. 

3 (b) STATEMENTS RELATING TO HEALTH INSURANCE

4 COVERAGE.—Section 6055(c) of the Internal Revenue 

5 Code of 1986 is amended by adding at the end the fol6 lowing new paragraph: 

7 ‘‘(3) ELECTRONIC DELIVERY.—An individual 

8 shall be deemed to have consented to receive the 

9 statement under this subsection in electronic form if 

10 such individual has affirmatively consented at any 

11 prior time, to the person required to make such 

12 statement, to receive such statement in electronic 

13 form. The preceding sentence shall not apply if the 

14 individual revokes such consent in writing.’’. 

15 (c) EFFECTIVE DATE.—The amendments made by 

16 this section shall apply to statements the due date for 

17 which is after December 31, 2024. 

18 SEC. 4. TIME FOR RESPONSE. 

19 (a) IN GENERAL.—Section 4980H(d) of the Internal 

20 Revenue Code of 1986 is amended by adding at the end 

21 the following new paragraph: 

22 ‘‘(4) TIME FOR RESPONSE.—The Secretary 

23 shall allow an applicable large employer at least 90 

24 days from the date of the first letter which informs 

25 the employer of a proposed assessment of the emVerDate Sep 11 2014 23:45 Nov 03, 2023 Jkt 049200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\S3204.IS S3204

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1 ployer shared responsibility payment under this sec2 tion to respond to the proposed assessment before 

3 taking any further action with respect to such pro4 posed assessment.’’. 

5 (b) EFFECTIVE DATE.—The amendment made by 

6 this section shall apply to assessments proposed in taxable 

7 years beginning after the date of the enactment of this 

8 Act. 

9 SEC. 5. STATUTE OF LIMITATIONS ON PENALTY ASSESS10 MENT. 

11 (a) IN GENERAL.—Section 6501 of the Internal Rev12 enue Code of 1986 is amended by redesignating subsection 

13 (n) as subsection (o) and by inserting after subsection (m) 

14 the following new subsection: 

15 ‘‘(n) ASSESSABLE PAYMENT OF EMPLOYER SHARED

16 RESPONSIBILITY.—In the case of any assessable payment 

17 under section 4980H, the period for assessment shall ex18 pire at the end of the 6-year period beginning on the due 

19 date for filing the return under section 6056 (or, if later, 

20 the date such return was filed) for the calendar year with 

21 respect to which such payment is determined.’’. 

22 (b) EFFECTIVE DATE.—The amendments made by 

23 this section shall apply with respect to returns which are 

24 due after December 31, 2024. 

Æ 


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