Employer Reporting Improvement Act

Subjects: Taxation


<html><body><pre>[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3801 Introduced in House (IH)]

&lt;DOC&gt;






118th CONGRESS
  1st Session
                                H. R. 3801

 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 HOUSE OF REPRESENTATIVES

                              June 5, 2023

  Mr. Smith of Nebraska (for himself and Mr. Thompson of California) 
 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 streamline and improve 
 the employer reporting process relating to health insurance coverage 
                   and to protect dependent privacy.

    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 ``Employer Reporting Improvement 
Act''.

SEC. 2. TIN REPORTING FLEXIBILITY.

    (a) In General.--Section 6055(b)(1) of the Internal Revenue Code of 
1986 is amended by adding at the end the following flush sentence:
    ``For purposes of subparagraph (B)(i), in the case of any 
individual whose name is required to be set forth in a return under 
subsection (a), if the person required to make a return under such 
subsection is unable to collect information on the TINs of such 
individuals, the Secretary may allow the individual's full name and 
date of birth to be substituted for the name and TIN.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to returns the due date for which is after December 31, 2024.

SEC. 3. ELECTRONIC STATEMENTS.

    (a) In General.--Section 6056(c) of the Internal Revenue Code of 
1986 is amended by adding at the end the following new paragraph:
            ``(3) Electronic delivery.--An individual shall be deemed 
        to have consented to receive the statement under this 
        subsection in electronic form if such individual has 
        affirmatively consented at any prior time, to the person who is 
        the employer of the individual during the calendar year to 
        which the statement relates, to receive such statement in 
        electronic form. The preceding sentence shall not apply if the 
        individual revokes such consent in writing.''.
    (b) Statements Relating to 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) Electronic delivery.--An individual shall be deemed 
        to have consented to receive the statement under this 
        subsection in electronic form if such individual has 
        affirmatively consented at any prior time, to the person 
        required to make such statement, to receive such statement in 
        electronic form. The preceding sentence shall not apply if the 
        individual revokes such consent in writing.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to statements the due date for which is after December 31, 2024.

SEC. 4. TIME FOR RESPONSE.

    (a) 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) 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.

SEC. 5. STATUTE OF LIMITATIONS ON PENALTY ASSESSMENT.

    (a) In General.--Section 6501 of the Internal Revenue Code of 1986 
is amended by redesignating subsection (n) as subsection (o) and by 
inserting after subsection (m) the following new subsection:
    ``(n) Assessable Payment of Employer Shared Responsibility.--In the 
case of any assessable payment under section 4980H, the period for 
assessment shall expire at the end of the 6-year period beginning on 
the due date for filing the return under section 6056 (or, if later, 
the date such return was filed) for the calendar year with respect to 
which such payment is determined.''.
    (b) Effective Date.--The amendment made by this subsection shall 
apply with respect to returns which are due after December 31, 2024.
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