H.R. 3801 — what changed
Employer Reporting Improvement Act
From Introduced in House to Reported in House. 1 section amended between Introduced in House and Reported in House.
Sec. 5 Statute of limitations on penalty assessment
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.”
changed
Effective date— The amendment made by this subsection section shall apply with respect to returns which are due after December 31, 2024.