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Paperwork Burden Reduction Act

USA118th CongressHR-3797| House 
| Updated: 12/23/2024
Jason Smith

Jason Smith

Republican Representative

Missouri

Cosponsors (1)
Jimmy Panetta (Democratic)

Ways and Means Committee, Finance Committee

  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
Paperwork Burden Reduction Act 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 tax forms to individuals only upon request, provided that clear and conspicuous notice of an individual’s right to request a written copy of the 1095-B tax form is placed on the insurance provider’s or employer’s website. The act provides statutory authority for the option for certain health insurance providers and employers to provide 1095-B tax forms to individuals only upon request and extends this flexibility to 1095-C tax forms, which are sent by certain large employers. Requests for 1095-B and 1095-C tax forms must be fulfilled by January 31 or 30 days after the date of the request, whichever is later. Employers and health insurance providers must give individuals timely notice of this option, in accordance with any requirements set by the IRS.

Bill Text Versions

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6 versions available

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Timeline
Jun 5, 2023
Introduced in House
Jun 5, 2023
Referred to the House Committee on Ways and Means.
Jun 7, 2023
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 38 - 0.
Jun 7, 2023
Committee Consideration and Mark-up Session Held
Jun 13, 2023
Placed on the Union Calendar, Calendar No. 85.
Jun 13, 2023
Reported (Amended) by the Committee on Ways and Means. H. Rept. 118-110.
Jun 21, 2023
Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
Jun 21, 2023
Considered under suspension of the rules. (consideration: CR H3050-3051)
Jun 21, 2023
DEBATE - The House proceeded with forty minutes of debate on H.R. 3797.
Jun 21, 2023
Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3050)
Jun 21, 2023
On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3050)
Jun 21, 2023
Motion to reconsider laid on the table Agreed to without objection.
Jun 22, 2023
Received in the Senate and Read twice and referred to the Committee on Finance.
Nov 6, 2023

Latest Companion Bill Action

S 118-3227
Introduced in Senate
Dec 10, 2024
Passed Senate without amendment by Unanimous Consent. (consideration: CR S6935)
Dec 10, 2024
Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
Dec 10, 2024
Senate Committee on Finance discharged by Unanimous Consent.
Dec 11, 2024
Message on Senate action sent to the House.
Dec 17, 2024
Presented to President.
Dec 23, 2024
Signed by President.
Dec 23, 2024
Became Public Law No: 118-167.
  • June 5, 2023
    Introduced in House


  • June 5, 2023
    Referred to the House Committee on Ways and Means.


  • June 7, 2023
    Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 38 - 0.


  • June 7, 2023
    Committee Consideration and Mark-up Session Held


  • June 13, 2023
    Placed on the Union Calendar, Calendar No. 85.


  • June 13, 2023
    Reported (Amended) by the Committee on Ways and Means. H. Rept. 118-110.


  • June 21, 2023
    Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.


  • June 21, 2023
    Considered under suspension of the rules. (consideration: CR H3050-3051)


  • June 21, 2023
    DEBATE - The House proceeded with forty minutes of debate on H.R. 3797.


  • June 21, 2023
    Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3050)


  • June 21, 2023
    On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3050)


  • June 21, 2023
    Motion to reconsider laid on the table Agreed to without objection.


  • June 22, 2023
    Received in the Senate and Read twice and referred to the Committee on Finance.


  • November 6, 2023

    Latest Companion Bill Action

    S 118-3227
    Introduced in Senate


  • December 10, 2024
    Passed Senate without amendment by Unanimous Consent. (consideration: CR S6935)


  • December 10, 2024
    Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.


  • December 10, 2024
    Senate Committee on Finance discharged by Unanimous Consent.


  • December 11, 2024
    Message on Senate action sent to the House.


  • December 17, 2024
    Presented to President.


  • December 23, 2024
    Signed by President.


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

Taxation

Related Bills

  • S 118-3202: Paperwork Burden Reduction Act
  • S 118-3227: Paperwork Burden Reduction Act
Employee benefits and pensionsHealth care costs and insuranceInternal Revenue Service (IRS)Personnel recordsTax administration and collection, taxpayers

Paperwork Burden Reduction Act

USA118th CongressHR-3797| House 
| Updated: 12/23/2024
Paperwork Burden Reduction Act 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 tax forms to individuals only upon request, provided that clear and conspicuous notice of an individual’s right to request a written copy of the 1095-B tax form is placed on the insurance provider’s or employer’s website. The act provides statutory authority for the option for certain health insurance providers and employers to provide 1095-B tax forms to individuals only upon request and extends this flexibility to 1095-C tax forms, which are sent by certain large employers. Requests for 1095-B and 1095-C tax forms must be fulfilled by January 31 or 30 days after the date of the request, whichever is later. Employers and health insurance providers must give individuals timely notice of this option, in accordance with any requirements set by the IRS.

Bill Text Versions

View Text
6 versions available

Suggested Questions

Get AI-generated questions to help you understand this bill better

Timeline
Jun 5, 2023
Introduced in House
Jun 5, 2023
Referred to the House Committee on Ways and Means.
Jun 7, 2023
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 38 - 0.
Jun 7, 2023
Committee Consideration and Mark-up Session Held
Jun 13, 2023
Placed on the Union Calendar, Calendar No. 85.
Jun 13, 2023
Reported (Amended) by the Committee on Ways and Means. H. Rept. 118-110.
Jun 21, 2023
Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
Jun 21, 2023
Considered under suspension of the rules. (consideration: CR H3050-3051)
Jun 21, 2023
DEBATE - The House proceeded with forty minutes of debate on H.R. 3797.
Jun 21, 2023
Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3050)
Jun 21, 2023
On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3050)
Jun 21, 2023
Motion to reconsider laid on the table Agreed to without objection.
Jun 22, 2023
Received in the Senate and Read twice and referred to the Committee on Finance.
Nov 6, 2023

Latest Companion Bill Action

S 118-3227
Introduced in Senate
Dec 10, 2024
Passed Senate without amendment by Unanimous Consent. (consideration: CR S6935)
Dec 10, 2024
Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
Dec 10, 2024
Senate Committee on Finance discharged by Unanimous Consent.
Dec 11, 2024
Message on Senate action sent to the House.
Dec 17, 2024
Presented to President.
Dec 23, 2024
Signed by President.
Dec 23, 2024
Became Public Law No: 118-167.
  • June 5, 2023
    Introduced in House


  • June 5, 2023
    Referred to the House Committee on Ways and Means.


  • June 7, 2023
    Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 38 - 0.


  • June 7, 2023
    Committee Consideration and Mark-up Session Held


  • June 13, 2023
    Placed on the Union Calendar, Calendar No. 85.


  • June 13, 2023
    Reported (Amended) by the Committee on Ways and Means. H. Rept. 118-110.


  • June 21, 2023
    Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.


  • June 21, 2023
    Considered under suspension of the rules. (consideration: CR H3050-3051)


  • June 21, 2023
    DEBATE - The House proceeded with forty minutes of debate on H.R. 3797.


  • June 21, 2023
    Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3050)


  • June 21, 2023
    On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3050)


  • June 21, 2023
    Motion to reconsider laid on the table Agreed to without objection.


  • June 22, 2023
    Received in the Senate and Read twice and referred to the Committee on Finance.


  • November 6, 2023

    Latest Companion Bill Action

    S 118-3227
    Introduced in Senate


  • December 10, 2024
    Passed Senate without amendment by Unanimous Consent. (consideration: CR S6935)


  • December 10, 2024
    Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.


  • December 10, 2024
    Senate Committee on Finance discharged by Unanimous Consent.


  • December 11, 2024
    Message on Senate action sent to the House.


  • December 17, 2024
    Presented to President.


  • December 23, 2024
    Signed by President.


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

Jason Smith

Republican Representative

Missouri

Cosponsors (1)
Jimmy Panetta (Democratic)

Ways and Means Committee, Finance Committee

Taxation

Related Bills

  • S 118-3202: Paperwork Burden Reduction Act
  • S 118-3227: Paperwork Burden Reduction Act
  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
Employee benefits and pensionsHealth care costs and insuranceInternal Revenue Service (IRS)Personnel recordsTax administration and collection, taxpayers