118th Congress · HOUSE BILLENACTED

H.R. 3797 — Paperwork Burden Reduction Act

“To amend the Internal Revenue Code of 1986 to provide an alternative manner of furnishing certain health insurance coverage statements to individuals.”

Taxation
Introduced Jun 5, 2023
Last action Dec 23, 2024
Pipeline · Bill → Law
Step 1
Introduced
Jun 5, 2023
Step 2
Referred
Step 3
Committee
Step 4
House floor
Step 5
Senate
Step 6
Resolve Changes
Step 7
Signed
Dec 23, 2024
SummaryCRS Summary

This act modifies provisions under the Patient Protection and Affordable Care Act so that employers and health insurance providers are no longer required to send tax forms to covered individuals showing proof of minimum essential coverage (1095-B and 1095-C tax forms) unless a form is requested. Generally, employers and health insurance providers that provide minimum essential coverage must report this information for each covered individual to the Internal Revenue Service (IRS) and provide a copy of this information to the covered individual (through 1095-B and 1095-C tax forms) by January 31 of each year. The IRS allows certain health insurance providers and employers to provide 1095-B ta...

Provisions · 2 sections
Timeline · 0 actions