IB 
Union Calendar No. 86 
118TH CONGRESS 
1ST SESSION H. R. 3801 
[Report No. 118–111] 
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) intro-
duced the following bill; which was referred to the Committee on Ways 
and Means 
JUNE 13, 2023 
Reported with an amendment, committed to the Committee of the Whole 
House on the State of the Union, and ordered to be printed 
[Strike out all after the enacting clause and insert the part printed in italic] 
[For text of introduced bill, see copy of bill as introduced on June 5, 2023] 
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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 pri-
vacy. 
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Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Employer Reporting Im-
provement 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 re-
quired to make a return under such subsection is un-
able to collect information on the TINs of such indi-
viduals, 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: 
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‘‘(3) ELECTRONIC
DELIVERY.—An individual 
shall be deemed to have consented to receive the state-
ment 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 indi-
vidual during the calendar year to which the state-
ment 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 state-
ment 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 pre-
ceding sentence shall not apply if the individual re-
vokes 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. 
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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 em-
ployer 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 assess-
ment.’’. 
(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 ASSESS-
MENT. 
(a) IN GENERAL.—Section 6501 of the Internal Rev-
enue 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 
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date such return was filed) for the calendar year with re-
spect to which such payment is determined.’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply with respect to returns which are due 
after December 31, 2024. 
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Union Calendar No. 86 
118TH CONGRESS 
1ST SESSION 
H. R. 3801 
[Report No. 118–111] 
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. 
JUNE 13, 2023 
Reported with an amendment, committed to the Com-
mittee of the Whole House on the State of the Union, 
and ordered to be printed 
VerDate Sep 11 2014 
02:13 Jun 14, 2023
Jkt 039200
PO 00000
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