Paperwork Burden Reduction Act

Subjects: Taxation


<html><body><pre>[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3797 Introduced in House (IH)]

&lt;DOC&gt;






118th CONGRESS
  1st Session
                                H. R. 3797

 To amend the Internal Revenue Code of 1986 to provide an alternative 
 manner of furnishing certain health insurance coverage statements to 
                              individuals.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              June 5, 2023

  Mr. Smith of Missouri (for himself and Mr. Panetta) introduced the 
 following bill; which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to provide an alternative 
 manner of furnishing certain health insurance coverage statements to 
                              individuals.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Paperwork Burden Reduction Act''.

SEC. 2. ALTERNATIVE MANNER OF FURNISHING CERTAIN HEALTH INSURANCE 
              COVERAGE STATEMENTS TO INDIVIDUALS.

    (a) Reporting of Health Insurance Coverage.--Section 6055(c) of the 
Internal Revenue Code of 1986 is amended by adding at the end the 
following new paragraph:
            ``(3) Alternative manner of furnishing statements.--For 
        purposes of this subsection, any person required to make a 
        return under subsection (a) shall be treated as timely 
        furnishing the written statement required under paragraph (1) 
        if--
                    ``(A) such person provides clear, conspicuous, and 
                accessible notice (at such time and in such manner as 
                the Secretary may provide) that any individual to whom 
                a statement would otherwise be required to be furnished 
                under paragraph (1) may request a copy of such 
                statement, and
                    ``(B) such person, on request of any such 
                individual, furnishes a copy of such statement to such 
                individual not later than the later of--
                            ``(i) January 31 of the year following the 
                        calendar year for which the return under 
                        subsection (a) was required to be made, or
                            ``(ii) 30 days after the date of such 
                        request.''.
    (b) Certain Employers Required To Report on Health Insurance 
Coverage.--Section 6056(c) of such Code is amended by adding at the end 
the following new paragraph:
            ``(3) Alternative manner of furnishing statements.--For 
        purposes of this subsection, any person required to make a 
        return under subsection (a) shall be treated as timely 
        furnishing the written statement required under paragraph (1) 
        if--
                    ``(A) such person provides clear, conspicuous, and 
                accessible notice (at such time and in such manner as 
                the Secretary may provide) that any individual to whom 
                a statement would otherwise be required to be furnished 
                under paragraph (1) may request a copy of such 
                statement, and
                    ``(B) such person, on request of any such 
                individual, furnishes a copy of such statement to such 
                individual not later than the later of--
                            ``(i) January 31 of the year following the 
                        calendar year for which the return under 
                        subsection (a) was required to be made, or
                            ``(ii) 30 days after the date of such 
                        request.''.
    (c) Effective Date.--The amendments made by this subsection shall 
apply to statements with respect to returns for calendar years after 
2023.
                                 &lt;all&gt;
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