US Codex
Bill
Notes

H.R. 3797 — what changed

Paperwork Burden Reduction Act

From Introduced in House to Reported in House. 1 section amended between Introduced in House and Reported in House.

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)
changed Certain employers required To 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)
changed Effective date— The amendments made by this subsection section shall apply to statements with respect to returns for calendar years after 2023.