H. R. 3801 
One Hundred Eighteenth Congress 
of the 
United States of America 
AT THE SECOND SESSION 
Begun and held at the City of Washington on Wednesday, 
the third day of January, two thousand and twenty-four 
An Act 
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 indi-
vidual 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 individ-
ual’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 para-
graph: 
‘‘(3) ELECTRONIC DELIVERY.—An individual shall be deemed 
to have consented to receive the statement under this sub-
section 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 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 statement under this sub-
section in electronic form if such individual has affirmatively 
consented at any prior time, to the person required to make
H. R. 3801—2 
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 assess-
ment 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 sub-
section: 
‘‘(n) ASSESSABLE PAYMENT OF EMPLOYER SHARED RESPONSI-
BILITY.—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 section 
shall apply with respect to returns which are due after December 
31, 2024. 
Speaker of the House of Representatives. 
Vice President of the United States and
President of the Senate.