Paperwork Burden Reduction Act

Bill: 118-hr-3797
Sponsor: full_name: Rep. Smith, Jason [R-MO-8]
Introduced: 2023-06-05
Policy area: Taxation
Subjects: 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: 118-167.

Summaries:
action_date: 2023-06-05
action_desc: Introduced in House
text: <p><b>Paperwork Burden Reduction Act</b></p> <p>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.</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) 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. </p> <p>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.</p>

action_date: 2023-06-13
action_desc: Reported to House
text: <p><b>Paperwork Burden Reduction Act</b></p> <p>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.</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) 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. </p> <p>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.</p>

action_date: 2023-06-21
action_desc: Passed House
text: <p><b>Paperwork Burden Reduction Act</b></p> <p>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.</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) 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. </p> <p>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.</p>

action_date: 2024-12-23
action_desc: Public Law
text: <p><strong>Paperwork Burden Reduction Act</strong></p><p>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.</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)&nbsp;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.&nbsp;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.&nbsp;</p><p>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&nbsp;and extends this flexibility to 1095-C tax forms, which are sent by certain large employers. Requests&nbsp;for 1095-B and 1095-C tax forms&nbsp;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.</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. 3797 AN ACT To amend the Internal Revenue Code of 1986 to provide an alternative manner of furnishing certain health insurance coverage statements to individuals.

1. Short title This Act may be cited as the Paperwork Burden Reduction Act . 2. Alternative manner of furnishing certain health insurance coverage statements 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 statement required under paragraph (1) if— (A) such person provides clear, conspicuous, 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 paragraph (1) may request a copy of such statement, and (B) such person, on request of any such individual, 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 request. . (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 statement required under paragraph (1) if— (A) such person provides clear, conspicuous, 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 paragraph (1) may request a copy of such statement, and (B) such person, on request of any such individual, 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 request. . (c) Effective date The amendments made by this section shall apply to statements with respect to returns for calendar years after 2023.

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. 3797 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 provide an alternative manner of furnishing certain health insurance coverage statements to individuals.

1. Short title This Act may be cited as the Paperwork Burden Reduction Act . 2. Alternative manner of furnishing certain health insurance coverage statements 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 statement required under paragraph (1) if— (A) such person provides clear, conspicuous, 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 paragraph (1) may request a copy of such statement, and (B) such person, on request of any such individual, 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 request. . (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 statement required under paragraph (1) if— (A) such person provides clear, conspicuous, 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 paragraph (1) may request a copy of such statement, and (B) such person, on request of any such individual, 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 request. . (c) Effective date The amendments made by this section shall apply to statements with respect to returns for calendar years after 2023.

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

tv_txt: IB 118th CONGRESS 1st Session H. R. 3797 IN THE HOUSE OF REPRESENTATIVES AN ACT To amend the Internal Revenue Code of 1986 to provide an alternative manner of furnishing certain health insurance coverage statements to individuals.

1. Short title This Act may be cited as the Paperwork Burden Reduction Act . 2. Alternative manner of furnishing certain health insurance coverage statements 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 statement required under paragraph (1) if— (A) such person provides clear, conspicuous, 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 paragraph (1) may request a copy of such statement, and (B) such person, on request of any such individual, 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 request. . (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 statement required under paragraph (1) if— (A) such person provides clear, conspicuous, 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 paragraph (1) may request a copy of such statement, and (B) such person, on request of any such individual, 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 request. . (c) Effective date The amendments made by this section shall apply to statements with respect to returns for calendar years after 2023.

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

tv_txt: IB Union Calendar No. 85 118th CONGRESS 1st Session H. R. 3797 [Report No. 118–110] 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 A BILL To amend the Internal Revenue Code of 1986 to provide an alternative manner of furnishing certain health insurance coverage statements to individuals.

1. Short title This Act may be cited as the Paperwork Burden Reduction Act . 2. Alternative manner of furnishing certain health insurance coverage statements 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 statement required under paragraph (1) if— (A) such person provides clear, conspicuous, 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 paragraph (1) may request a copy of such statement, and (B) such person, on request of any such individual, 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 request. . (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 statement required under paragraph (1) if— (A) such person provides clear, conspicuous, 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 paragraph (1) may request a copy of such statement, and (B) such person, on request of any such individual, 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 request. . (c) Effective date The amendments made by this section shall apply to statements with respect to returns for calendar years after 2023.

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. 3797 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 A BILL To amend the Internal Revenue Code of 1986 to provide an alternative manner of furnishing certain health insurance coverage statements to individuals.

1. Short title This Act may be cited as the Paperwork Burden Reduction Act . 2. Alternative manner of furnishing certain health insurance coverage statements 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 statement required under paragraph (1) if— (A) such person provides clear, conspicuous, 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 paragraph (1) may request a copy of such statement, and (B) such person, on request of any such individual, 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 request. . (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 statement required under paragraph (1) if— (A) such person provides clear, conspicuous, 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 paragraph (1) may request a copy of such statement, and (B) such person, on request of any such individual, 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 request. . (c) Effective date The amendments made by this subsection shall apply to statements with respect to returns for calendar years after 2023.