H.R. 3797

[118th Congress Public Law 167] [From the U.S. Government Publishing Office] [[Page 138 STAT. 2584]] Public Law 118-167 118th Congress An Act To amend the Internal Revenue Code of 1986 to provide an alternative manner of furnishing certain health insurance coverage statements to individuals. <<NOTE: Dec. 23, 2024 - [H.R. 3797]>> Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, <<NOTE: Paperwork Burden Reduction Act.>> <<NOTE: 26 USC 1 note.>> 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 <<NOTE: 26 USC 6055.>> is amended by adding at the end the following new paragraph: ``(3) <<NOTE: Records.>> 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) <<NOTE: Notice.>> 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) <<NOTE: Deadlines.>> 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) <<NOTE: Records.>> 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) <<NOTE: Notice.>> 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 [[Page 138 STAT. 2585]] under paragraph (1) may request a copy of such statement, and ``(B) <<NOTE: Deadlines.>> 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) <<NOTE: 26 USC 6055 note.>> Effective Date.--The amendments made by this section shall apply to statements with respect to returns for calendar years after 2023. Approved December 23, 2024. LEGISLATIVE HISTORY--H.R. 3797: --------------------------------------------------------------------------- HOUSE REPORTS: No. 118-110 (Comm. on Ways and Means). CONGRESSIONAL RECORD: Vol. 169 (2023): June 21, considered and passed House. Vol. 170 (2024): Dec. 10, considered and passed Senate. <all>