[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3801 Enrolled Bill (ENR)]

        H.R.3801

                     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 streamline and improve the 
employer reporting process relating to health insurance coverage and to 
                       protect dependent privacy.

    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 ``Employer Reporting Improvement 
Act''.
SEC. 2. TIN REPORTING FLEXIBILITY.
    (a) In General.--Section 6055(b)(1) of the Internal Revenue Code of 
1986 is amended by adding at the end the following flush sentence:
    ``For purposes of subparagraph (B)(i), in the case of any 
    individual whose name is required to be set forth in a return under 
    subsection (a), if the person required to make a return under such 
    subsection is unable to collect information on the TINs of such 
    individuals, the Secretary may allow the individual's full name and 
    date of birth to be substituted for the name and TIN.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to returns the due date for which is after December 31, 2024.
SEC. 3. ELECTRONIC STATEMENTS.
    (a) In General.--Section 6056(c) of the Internal Revenue Code of 
1986 is amended by adding at the end the following new paragraph:
        ``(3) Electronic delivery.--An individual shall be deemed to 
    have consented to receive the statement under this subsection in 
    electronic form if such individual has affirmatively consented at 
    any prior time, to the person who is the employer of the individual 
    during the calendar year to which the statement relates, to receive 
    such statement in electronic form. The preceding sentence shall not 
    apply if the individual revokes such consent in writing.''.
    (b) Statements Relating to 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) Electronic delivery.--An individual shall be deemed to 
    have consented to receive the statement under this subsection in 
    electronic form if such individual has affirmatively consented at 
    any prior time, to the person required to make such statement, to 
    receive such statement in electronic form. The preceding sentence 
    shall not apply if the individual revokes such consent in 
    writing.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to statements the due date for which is after December 31, 2024.
SEC. 4. TIME FOR RESPONSE.
    (a) In General.--Section 4980H(d) of the Internal Revenue Code of 
1986 is amended by adding at the end the following new paragraph:
        ``(4) Time for response.--The Secretary shall allow an 
    applicable large employer at least 90 days from the date of the 
    first letter which informs the employer of a proposed assessment of 
    the employer shared responsibility payment under this section to 
    respond to the proposed assessment before taking any further action 
    with respect to such proposed assessment.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to assessments proposed in taxable years beginning after the date of 
the enactment of this Act.
SEC. 5. STATUTE OF LIMITATIONS ON PENALTY ASSESSMENT.
    (a) 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.''.
    (b) Effective Date.--The amendment made by this section shall apply 
with respect to returns which are due after December 31, 2024.

                               Speaker of the House of Representatives.

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