I 
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) intro-
duced 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 pri-
vacy. 
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 
Improvement Act’’. 
VerDate Sep 11 2014 
00:28 Jun 06, 2023
Jkt 039200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H3801.IH
H3801
pbinns on DSKJLVW7X2PROD with $$_JOB
SEC. 2. TIN REPORTING FLEXIBILITY. 
(a) IN GENERAL.—Section 6055(b)(1) of the Internal 
Revenue Code of 1986 is amended by adding at the end 
the following flush sentence: 
‘‘For purposes of subparagraph (B)(i), in the case of 
any individual whose name is required to be set forth in 
a return under subsection (a), if the person required to 
make a return under such subsection is unable to collect 
information on the TINs of such individuals, the Secretary 
may allow the individual’s full name and date of birth to 
be substituted for the name and TIN.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to returns the due date for which 
is after December 31, 2024. 
SEC. 3. ELECTRONIC STATEMENTS. 
(a) IN GENERAL.—Section 6056(c) of the Internal 
Revenue Code of 1986 is amended by adding at the end 
the following new paragraph: 
‘‘(3) ELECTRONIC
DELIVERY.—An individual 
shall be deemed to have consented to receive the 
statement under this subsection in electronic form if 
such individual has affirmatively consented at any 
prior time, to the person who is the employer of the 
individual during the calendar year to which the 
statement relates, to receive such statement in elec-
VerDate Sep 11 2014 
00:28 Jun 06, 2023
Jkt 039200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H3801.IH
H3801
pbinns on DSKJLVW7X2PROD with $$_JOB
tronic 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 fol-
lowing 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 em-
VerDate Sep 11 2014 
00:28 Jun 06, 2023
Jkt 039200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H3801.IH
H3801
pbinns on DSKJLVW7X2PROD with $$_JOB
ployer shared responsibility payment under this sec-
tion to respond to the proposed assessment before 
taking any further action with respect to such pro-
posed assessment.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to assessments proposed in taxable 
years beginning after the date of the enactment of this 
Act. 
SEC. 5. STATUTE OF LIMITATIONS ON PENALTY ASSESS-
MENT. 
(a) IN GENERAL.—Section 6501 of the Internal Rev-
enue Code of 1986 is amended by redesignating subsection 
(n) as subsection (o) and by inserting after subsection (m) 
the following new subsection: 
‘‘(n) ASSESSABLE PAYMENT OF EMPLOYER SHARED 
RESPONSIBILITY.—In the case of any assessable payment 
under section 4980H, the period for assessment shall ex-
pire at the end of the 6-year period beginning on the due 
date for filing the return under section 6056 (or, if later, 
the date such return was filed) for the calendar year with 
respect to which such payment is determined.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this subsection shall apply with respect to returns which 
are due after December 31, 2024. 
Æ 
VerDate Sep 11 2014 
00:28 Jun 06, 2023
Jkt 039200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6301
E:\BILLS\H3801.IH
H3801
pbinns on DSKJLVW7X2PROD with $$_JOB