Paperwork Burden Reduction Act

Bill: 118-hr-3797
Sponsor: Rep. Smith, Jason [R-MO-8]
Introduced: 2023-06-05 in the House
Policy area: Taxation
Subjects: Employee benefits and pensions
Health care costs and insurance
Internal Revenue Service (IRS)
Personnel records
Tax administration and collection, taxpayers

Summary:
action_date: 2023-06-05
text: 

Paperwork Burden Reduction Act

 
This bill modifies provisions under the Patient Protection and Affordable Care Act so that employers and health insurance providers are no longer required to send tax forms to covered individuals showing proof of minimum essential coverage (1095-B and 1095-C tax forms) unless a form is requested.
 
Currently, employers and health insurance providers that provide minimum essential coverage must report this information for each covered individual to the Internal Revenue Service (IRS) and provide a copy of this information to the covered individual (through 1095-B and 1095-C tax forms) by January 31 of each year. 
 
The IRS allows for 1095-B tax forms, which are sent by certain health insurance providers and employers, to be made available to individuals only upon request. The bill provides statutory authority for this flexibility and extends this flexibility to 1095-C tax forms, which are sent by certain large employers. Such requests must be fulfilled by January 31 or 30 days after the date of the request, whichever is later. Employers and health insurance providers must give individuals timely notice of this option, in accordance with any requirements set by the IRS.

action_date: 2023-06-13
text: 

Paperwork Burden Reduction Act

 
This bill modifies provisions under the Patient Protection and Affordable Care Act so that employers and health insurance providers are no longer required to send tax forms to covered individuals showing proof of minimum essential coverage (1095-B and 1095-C tax forms) unless a form is requested.
 
Currently, employers and health insurance providers that provide minimum essential coverage must report this information for each covered individual to the Internal Revenue Service (IRS) and provide a copy of this information to the covered individual (through 1095-B and 1095-C tax forms) by January 31 of each year. 
 
The IRS allows for 1095-B tax forms, which are sent by certain health insurance providers and employers, to be made available to individuals only upon request. The bill provides statutory authority for this flexibility and extends this flexibility to 1095-C tax forms, which are sent by certain large employers. Such requests must be fulfilled by January 31 or 30 days after the date of the request, whichever is later. Employers and health insurance providers must give individuals timely notice of this option, in accordance with any requirements set by the IRS.

action_date: 2023-06-21
text: 

Paperwork Burden Reduction Act

 
This bill modifies provisions under the Patient Protection and Affordable Care Act so that employers and health insurance providers are no longer required to send tax forms to covered individuals showing proof of minimum essential coverage (1095-B and 1095-C tax forms) unless a form is requested.
 
Currently, employers and health insurance providers that provide minimum essential coverage must report this information for each covered individual to the Internal Revenue Service (IRS) and provide a copy of this information to the covered individual (through 1095-B and 1095-C tax forms) by January 31 of each year. 
 
The IRS allows for 1095-B tax forms, which are sent by certain health insurance providers and employers, to be made available to individuals only upon request. The bill provides statutory authority for this flexibility and extends this flexibility to 1095-C tax forms, which are sent by certain large employers. Such requests must be fulfilled by January 31 or 30 days after the date of the request, whichever is later. Employers and health insurance providers must give individuals timely notice of this option, in accordance with any requirements set by the IRS.

action_date: 2024-12-23
text: 

Paperwork Burden Reduction Act

This act modifies provisions under the Patient Protection and Affordable Care Act so that employers and health insurance providers are no longer required to send tax forms to covered individuals showing proof of minimum essential coverage (1095-B and 1095-C tax forms) unless a form is requested.

Generally, employers and health insurance providers that provide minimum essential coverage must report this information for each covered individual to the Internal Revenue Service (IRS) and provide a copy of this information to the covered individual (through 1095-B and 1095-C tax forms) by January 31 of each year. The IRS allows certain health insurance providers and employers to provide 1095-B tax forms to individuals only upon request, provided that clear and conspicuous notice of an individual’s right to request a written copy of the 1095-B tax form is placed on the insurance provider’s or employer’s website. 

The act provides statutory authority for the option for certain health insurance providers and employers to provide 1095-B tax forms to individuals only upon request and extends this flexibility to 1095-C tax forms, which are sent by certain large employers. Requests for 1095-B and 1095-C tax forms must be fulfilled by January 31 or 30 days after the date of the request, whichever is later. Employers and health insurance providers must give individuals timely notice of this option, in accordance with any requirements set by the IRS.


Legislative actions:
action_date: 2024-12-23
text: Became Public Law No: 118-167.
action_date: 2024-12-23
text: Became Public Law No: 118-167.
action_date: 2024-12-23
text: Signed by President.
action_date: 2024-12-23
text: Signed by President.
action_date: 2024-12-17
text: Presented to President.
action_date: 2024-12-17
text: Presented to President.
action_date: 2024-12-11
text: Message on Senate action sent to the House.
action_date: 2024-12-10
text: Passed Senate without amendment by Unanimous Consent. (consideration: CR S6935)
action_date: 2024-12-10
text: Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
action_date: 2024-12-10
text: Senate Committee on Finance discharged by Unanimous Consent.
action_date: 2024-12-10
text: Senate Committee on Finance discharged by Unanimous Consent.
action_date: 2023-06-22
text: Received in the Senate and Read twice and referred to the Committee on Finance.
action_date: 2023-06-21
text: Motion to reconsider laid on the table Agreed to without objection.
action_date: 2023-06-21
text: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3050)
action_date: 2023-06-21
text: Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3050)
action_date: 2023-06-21
text: DEBATE - The House proceeded with forty minutes of debate on H.R. 3797.
action_date: 2023-06-21
text: Considered under suspension of the rules. (consideration: CR H3050-3051)
action_date: 2023-06-21
text: Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
action_date: 2023-06-13
text: Placed on the Union Calendar, Calendar No. 85.
action_date: 2023-06-13
text: Reported (Amended) by the Committee on Ways and Means. H. Rept. 118-110.
action_date: 2023-06-13
text: Reported (Amended) by the Committee on Ways and Means. H. Rept. 118-110.
action_date: 2023-06-07
text: Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 38 - 0.
action_date: 2023-06-07
text: Committee Consideration and Mark-up Session Held
action_date: 2023-06-05
text: Referred to the House Committee on Ways and Means.
action_date: 2023-06-05
text: Introduced in House
action_date: 2023-06-05
text: Introduced in House

Enacted as: number: 118-167