Employer Reporting Improvement Act

Bill: 118-hr-3801
Sponsor: full_name: Rep. Smith, Adrian [R-NE-3]
Introduced: 2023-06-05
Policy area: Taxation
Subjects: Business records

Employee benefits and pensions

Health care costs and insurance

Internal Revenue Service (IRS)

Personnel records

Tax administration and collection, taxpayers
Latest action: action_date: 2024-12-23
text: Became Public Law No: 118-168.

Summaries:
action_date: 2023-06-05
action_desc: Introduced in House
text: <p><b>Employer Reporting Improvement Act</b></p> <p>This bill modifies provisions under the Patient Protection and Affordable Care Act that require employers and health insurance providers to prepare tax forms showing proof of minimum essential coverage (1095-B and 1095-C tax forms).</p> <p>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), including the covered individual's Tax Identification Number (TIN). Employers and providers must also send a copy of this information to the covered individual (through 1095-B and 1095-C tax forms) by January 31 of each year. </p> <p>The IRS allows for an individual's date of birth to be substituted for the individual's TIN if the TIN is not available. The IRS also allows employers and providers to offer 1095-B and 1095-C tax forms to individuals electronically. The bill provides statutory authority for these flexibilities. </p> <p>Additionally, under current law, large employers (generally those with 50 or more full-time employees) are subject to an assessment by the IRS if they do not offer affordable minimum essential coverage. The bill requires the IRS to give large employers at least 90 days to respond after sending its first letter about a proposed assessment (Currently, the IRS generally gives 30 days to respond.) It also establishes a six-year statute of limitations for collecting assessments.</p>

action_date: 2023-06-13
action_desc: Reported to House
text: <p><b>Employer Reporting Improvement Act</b></p> <p>This bill modifies provisions under the Patient Protection and Affordable Care Act that require employers and health insurance providers to prepare tax forms showing proof of minimum essential coverage (1095-B and 1095-C tax forms).</p> <p>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), including the covered individual's Tax Identification Number (TIN). Employers and providers must also send a copy of this information to the covered individual (through 1095-B and 1095-C tax forms) by January 31 of each year. </p> <p>The IRS allows for an individual's date of birth to be substituted for the individual's TIN if the TIN is not available. The IRS also allows employers and providers to offer 1095-B and 1095-C tax forms to individuals electronically. The bill provides statutory authority for these flexibilities. </p> <p>Additionally, under current law, large employers (generally those with 50 or more full-time employees) are subject to an assessment by the IRS if they do not offer affordable minimum essential coverage. The bill requires the IRS to give large employers at least 90 days to respond after sending its first letter about a proposed assessment (Currently, the IRS generally gives 30 days to respond.) It also establishes a six-year statute of limitations for collecting assessments.</p>

action_date: 2023-06-21
action_desc: Passed House
text: <p><b>Employer Reporting Improvement Act</b></p> <p>This bill modifies provisions under the Patient Protection and Affordable Care Act that require employers and health insurance providers to prepare tax forms showing proof of minimum essential coverage (1095-B and 1095-C tax forms).</p> <p>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), including the covered individual's Tax Identification Number (TIN). Employers and providers must also send a copy of this information to the covered individual (through 1095-B and 1095-C tax forms) by January 31 of each year. </p> <p>The IRS allows for an individual's date of birth to be substituted for the individual's TIN if the TIN is not available. The IRS also allows employers and providers to offer 1095-B and 1095-C tax forms to individuals electronically. The bill provides statutory authority for these flexibilities. </p> <p>Additionally, under current law, large employers (generally those with 50 or more full-time employees) are subject to an assessment by the IRS if they do not offer affordable minimum essential coverage. The bill requires the IRS to give large employers at least 90 days to respond after sending its first letter about a proposed assessment (Currently, the IRS generally gives 30 days to respond.) It also establishes a six-year statute of limitations for collecting assessments.</p>

action_date: 2024-12-23
action_desc: Public Law
text: <p><strong>Employer Reporting Improvement Act</strong></p><p>This act modifies provisions under the Patient Protection and Affordable Care Act that require employers and health insurance providers to prepare tax forms showing proof of minimum essential coverage (1095-B and 1095-C tax forms).</p><p>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), including the covered individual's name and tax identification number (TIN). Employers and providers must also send a copy of this information to the covered individual (through 1095-B and 1095-C tax forms) by January 31 of each year.</p><p>The IRS allows for an individual's date of birth to be substituted for the individual's TIN if the TIN is not available. The IRS also allows employers and providers to send 1095-B and 1095-C tax forms to individuals electronically&nbsp;upon obtaining consent from the individual to do so. (Individuals may revoke consent at any time.)</p><p>This act provides statutory authority for the substitution of an individual’s full name and date of birth for the individual’s TIN on 1095-B and 1095-C tax forms and the electronic transmission of these forms when prior affirmative consent is provided by the individual.</p><p>Additionally, large employers (generally those with 50 or more full-time employees) are subject to an assessment by the IRS if they do not offer affordable minimum essential coverage&nbsp;(sometimes referred to as the employer mandate or the pay-or-play penalty).</p><p>The act requires the IRS to give large employers at least 90 days to respond after sending its first letter that informs the employer of the proposed assessment (Letter 226-J).&nbsp;(Previously, the IRS generally allowed 30 days to respond, unless an extension was granted.)</p><p>Finally, the act establishes a six-year statute of limitations for assessing&nbsp;amounts for failure to offer affordable minimum essential coverage.&nbsp;</p>

tv_txt: IB 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 H. R. 3801 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.

1. Short title This Act may be cited as the Employer Reporting Improvement Act . 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. 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 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 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. 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 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. 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 subsection: (n) Assessable payment of employer shared responsibility 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.

tv_txt: IIB 118th CONGRESS 1st Session H. R. 3801 IN THE SENATE OF THE UNITED STATES June 22, 2023 Received; read twice and referred to the Committee on Finance 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.

1. Short title This Act may be cited as the Employer Reporting Improvement Act . 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. 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 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 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. 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 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. 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 subsection: (n) Assessable payment of employer shared responsibility 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.

Passed the House of Representatives June 21, 2023. Cheryl L. Johnson, Clerk.

tv_txt: IB 118th CONGRESS 1st Session H. R. 3801 IN THE HOUSE OF REPRESENTATIVES 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.

1. Short title This Act may be cited as the Employer Reporting Improvement Act . 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. 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 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 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. 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 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. 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 subsection: (n) Assessable payment of employer shared responsibility 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.

Passed the House of Representatives June 21, 2023. Cheryl L. Johnson, Clerk.

tv_txt: IB Union Calendar No. 86 118th CONGRESS 1st Session H. R. 3801 [Report No. 118–111] IN THE HOUSE OF REPRESENTATIVES June 5, 2023 Mr. Smith of Nebraska (for himself and Mr. Thompson of California ) 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 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 privacy.

1. Short title This Act may be cited as the Employer Reporting Improvement Act . 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. 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 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 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. 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 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. 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 subsection: (n) Assessable payment of employer shared responsibility 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.

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

tv_txt: I 118th CONGRESS 1st Session H. R. 3801 IN THE HOUSE OF REPRESENTATIVES June 5, 2023 Mr. Smith of Nebraska (for himself and Mr. Thompson of California ) 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 streamline and improve the employer reporting process relating to health insurance coverage and to protect dependent privacy.

1. Short title This Act may be cited as the Employer Reporting Improvement Act . 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. 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 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 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. 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 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. 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 subsection: (n) Assessable payment of employer shared responsibility 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 subsection shall apply with respect to returns which are due after December 31, 2024.