Bills/118th Congress · House

H.R. 3797

Became law

Paperwork Burden Reduction Act

Sponsor

RJason Smith· Missouri

Introduced

June 5, 2023

Policy area

Taxation

Latest action

Became Public Law No: 118-167.December 23, 2024

Plain-language analysis

AI analysis · 100% confidence

AI-generated breakdown of the bill’s full text (below), checked by an independent review pass before publishing. It is analysis, not the law itself — the verbatim text and official source are the record.

In plain terms

The Paperwork Burden Reduction Act changes how health insurance coverage statements are provided to individuals. It allows certain people required to report health insurance coverage to inform individuals that they can request a copy of their coverage statement instead of automatically sending it. If an individual requests a copy, it must be provided by January 31 of the following year or within 30 days of the request.

Hidden provisions

SEC. 2. ALTERNATIVE MANNER OF FURNISHING CERTAIN HEALTH INSURANCE COVERAGE STATEMENTS TO INDIVIDUALS
any person required to make a return under subsection (a) shall be treated as timely furnishing the written statement... if such person provides clear, conspicuous, and accessible notice... that any individual... may request a copy of such statement
SEC. 2. ALTERNATIVE MANNER OF FURNISHING CERTAIN HEALTH INSURANCE COVERAGE STATEMENTS TO INDIVIDUALS
such person, on request of any such individual, furnishes a copy of such statement to such individual not later than the later of... January 31 of the year following the calendar year... or 30 days after the date of such request

Questionable / off-intent provisions

No off-intent or questionable provisions were flagged.

Junk / unrelated provisions

No filler or unrelated riders were flagged.

Full text of the bill

Official source on Congress.gov ↗

[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>