IB 
Union Calendar No. 85 
118TH CONGRESS 
1ST SESSION H. R. 3797 
[Report No. 118–110] 
To amend the Internal Revenue Code of 1986 to provide an alternative 
manner of furnishing certain health insurance coverage statements to 
individuals. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 5, 2023 
Mr. SMITH of Missouri (for himself and Mr. PANETTA) introduced 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 provide 
an alternative manner of furnishing certain health insur-
ance coverage statements to individuals. 
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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 ‘‘Paperwork Burden Re-
duction Act’’. 
SEC. 2. ALTERNATIVE MANNER OF FURNISHING CERTAIN 
HEALTH 
INSURANCE 
COVERAGE 
STATE-
MENTS TO INDIVIDUALS. 
(a) REPORTING OF 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) ALTERNATIVE
MANNER
OF
FURNISHING 
STATEMENTS.—For purposes of this subsection, any 
person required to make a return under subsection (a) 
shall be treated as timely furnishing the written state-
ment required under paragraph (1) if— 
‘‘(A) such person provides clear, con-
spicuous, and accessible notice (at such time and 
in such manner as the Secretary may provide) 
that any individual to whom a statement would 
otherwise be required to be furnished under para-
graph (1) may request a copy of such statement, 
and 
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‘‘(B) such person, on request of any such in-
dividual, furnishes a copy of such statement to 
such individual not later than the later of— 
‘‘(i) January 31 of the year following 
the calendar year for which the return 
under subsection (a) was required to be 
made, or 
‘‘(ii) 30 days after the date of such re-
quest.’’. 
(b) CERTAIN EMPLOYERS REQUIRED TO REPORT ON 
HEALTH INSURANCE COVERAGE.—Section 6056(c) of such 
Code is amended by adding at the end the following new 
paragraph: 
‘‘(3) ALTERNATIVE
MANNER
OF
FURNISHING 
STATEMENTS.—For purposes of this subsection, any 
person required to make a return under subsection (a) 
shall be treated as timely furnishing the written state-
ment required under paragraph (1) if— 
‘‘(A) such person provides clear, con-
spicuous, and accessible notice (at such time and 
in such manner as the Secretary may provide) 
that any individual to whom a statement would 
otherwise be required to be furnished under para-
graph (1) may request a copy of such statement, 
and 
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‘‘(B) such person, on request of any such in-
dividual, furnishes a copy of such statement to 
such individual not later than the later of— 
‘‘(i) January 31 of the year following 
the calendar year for which the return 
under subsection (a) was required to be 
made, or 
‘‘(ii) 30 days after the date of such re-
quest.’’. 
(c) EFFECTIVE DATE.—The amendments made by this 
section shall apply to statements with respect to returns for 
calendar years after 2023. 
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Union Calendar No. 85 
118TH CONGRESS 
1ST SESSION 
H. R. 3797 
[Report No. 118–110] 
A BILL 
To amend the Internal Revenue Code of 1986 to 
provide an alternative manner of furnishing cer-
tain health insurance coverage statements to in-
dividuals. 
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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