[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>