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House Bill 3797
118th Congress(2023-2024)
Paperwork Burden Reduction Act
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Passed House on Jun 21, 2023
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H. R. 3797 (Reported-in-House)

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]

A BILL

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

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 “Paperwork Burden Reduction Act”.

SEC. 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.

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 certain health insurance coverage statements to individuals.
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