[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3797 Enrolled Bill (ENR)]

        H.R.3797

                     One Hundred Eighteenth Congress

                                 of the

                        United States of America


                          AT THE SECOND SESSION

         Begun and held at the City of Washington on Wednesday,
         the third day of January, two thousand and twenty-four


                                 An Act


 
  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.

                               Speaker of the House of Representatives.

                            Vice President of the United States and    
                                               President of the Senate.