II 

118TH CONGRESS 

1ST SESSION S. 3227 

To amend the Internal Revenue Code of 1986 to provide an alternative 

manner of furnishing certain health insurance coverage statements to 

individuals. 

IN THE SENATE OF THE UNITED STATES 

NOVEMBER 6, 2023 

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

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 provide 

an alternative manner of furnishing certain health insurance coverage statements to individuals. 

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 ‘‘Paperwork Burden Re5 duction Act’’. 


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•S 3227 IS

1 SEC. 2. ALTERNATIVE MANNER OF FURNISHING CERTAIN 

2 HEALTH INSURANCE COVERAGE STATE3 MENTS TO INDIVIDUALS. 

4 (a) REPORTING OF HEALTH INSURANCE COV5 ERAGE.—Section 6055(c) of the Internal Revenue Code 

6 of 1986 is amended by adding at the end the following 

7 new paragraph: 

8 ‘‘(3) ALTERNATIVE MANNER OF FURNISHING

9 STATEMENTS.—For purposes of this subsection, any 

10 person required to make a return under subsection 

11 (a) shall be treated as timely furnishing the written 

12 statement required under paragraph (1) if— 

13 ‘‘(A) such person provides clear, con14 spicuous, and accessible notice (at such time 

15 and in such manner as the Secretary may pro16 vide) that any individual to whom a statement 

17 would otherwise be required to be furnished 

18 under paragraph (1) may request a copy of 

19 such statement, and 

20 ‘‘(B) such person, on request of any such 

21 individual, furnishes a copy of such statement 

22 to such individual not later than the later of— 

23 ‘‘(i) January 31 of the year following 

24 the calendar year for which the return 

25 under subsection (a) was required to be 

26 made, or 


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•S 3227 IS

1 ‘‘(ii) 30 days after the date of such 

2 request.’’. 

3 (b) CERTAIN EMPLOYERS REQUIRED TO REPORT ON

4 HEALTH INSURANCE COVERAGE.—Section 6056(c) of 

5 such Code is amended by adding at the end the following 

6 new paragraph: 

7 ‘‘(3) ALTERNATIVE MANNER OF FURNISHING

8 STATEMENTS.—For purposes of this subsection, any 

9 person required to make a return under subsection 

10 (a) shall be treated as timely furnishing the written 

11 statement required under paragraph (1) if— 

12 ‘‘(A) such person provides clear, con13 spicuous, and accessible notice (at such time 

14 and in such manner as the Secretary may pro15 vide) that any individual to whom a statement 

16 would otherwise be required to be furnished 

17 under paragraph (1) may request a copy of 

18 such statement, and 

19 ‘‘(B) such person, on request of any such 

20 individual, furnishes a copy of such statement 

21 to such individual not later than the later of— 

22 ‘‘(i) January 31 of the year following 

23 the calendar year for which the return 

24 under subsection (a) was required to be 

25 made, or 


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•S 3227 IS

1 ‘‘(ii) 30 days after the date of such 

2 request.’’. 

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

4 this section shall apply to statements with respect to re5 turns for calendar years after 2023. 

Æ 


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