I 
115TH CONGRESS 
2D SESSION 
H. R. 6718 
To amend the Internal Revenue Code of 1986 to provide that health insurance 
coverage statements are required to be provided to individuals only upon 
request. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 6, 2018 
Mr. KELLY of Pennsylvania (for himself, Mr. THOMPSON of California, and 
Mrs. BLACK) 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 
that health insurance coverage statements are required 
to be provided to individuals only upon request. 
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 ‘‘Health Coverage Re-
porting Paperwork Reduction Act’’. 
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SEC. 2. HEALTH INSURANCE COVERAGE STATEMENTS TO 
INDIVIDUALS REQUIRED ONLY UPON RE-
QUEST. 
(a) IN GENERAL.—Subsection (c) of section 6055 of 
the Internal Revenue Code of 1986 is amended to read 
as follows: 
‘‘(c) STATEMENTS TO BE FURNISHED UPON RE-
QUEST TO INDIVIDUALS WITH RESPECT TO WHOM IN-
FORMATION IS REPORTED.— 
‘‘(1) IN GENERAL.—Upon the request of any 
individual whose name is required to be set forth in 
a return required under subsection (a), the person 
required to make such return shall furnish to such 
individual a written statement showing— 
‘‘(A) the name and address of the person 
required to make such return and the phone 
number of the information contact for such per-
son, and 
‘‘(B) the information required to be shown 
on the return with respect to such individual. 
‘‘(2) TIME FOR REQUESTING AND FURNISHING 
STATEMENTS.—Any request for the written state-
ment described in paragraph (1) shall be made not 
later than 4 years after the close of the calendar 
year for which the return under subsection (a) was 
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required to be made and shall be furnished not later 
than the later of— 
‘‘(A) January 31 of the year following the 
calendar year for which the return under sub-
section (a) was required to be made, or 
‘‘(B) 60 days after the date of such re-
quest. 
‘‘(3) 1 STATEMENT PER INDIVIDUAL; STATE-
MENT MAY BE FURNISHED AT ANY TIME WITHOUT 
REQUEST.— 
‘‘(A) IN
GENERAL.—In the case of any 
person required to make a return under sub-
section (a), the requirement of paragraph (1) 
shall not apply with respect to any individual 
whose name is required to be set forth in such 
return after such person has furnished to such 
individual the written statement described in 
paragraph (1). 
‘‘(B) STATEMENT MAY BE FURNISHED AT 
ANY
TIME
WITHOUT
REQUEST.—A written 
statement described in paragraph (1) shall be 
treated as timely furnished to any individual if 
such statement is furnished before such indi-
vidual requests such statement.’’. 
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(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to statements with respect to re-
turns for calendar years after 2018. 
Æ 
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