3.0.0
3801
2025-05-27T14:15:44Z
2025-05-27T14:15:44Z
House
H
HR
2023-06-05
118
[Congressional Record Volume 169, Number 97 (Monday, June 5, 2023)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. SMITH of Nebraska:H.R. 3801.Congress has the power to enact this legislation pursuantto the following:Article I, Section 8The single subject of this legislation is:Improving the employer reporting process related to healthinsurance coverage[Page H2742]
- ssfi00
Finance Committee
Senate
Standing
  - Discharged From
2024-12-10T23:58:32Z
  - Referred To
2023-06-22T17:06:43Z
- hswm00
Ways and Means Committee
House
Standing
  - Reported By
2023-06-13T22:56:46Z
  - Markup By
2023-06-07T19:32:50Z
  - Referred To
2023-06-05T16:03:25Z
H. Rept. 118-111

- Employer Reporting Improvement Act
118
3204
S
2023-11-02
Read twice and referred to the Committee on Finance.
  - Identical bill
CRS
- 2024-12-23
Became Public Law No: 118-168.
President
E40000
9
Library of Congress
- 2024-12-23
Became Public Law No: 118-168.
BecameLaw
36000
9
Library of Congress
- 2024-12-23
Signed by President.
President
E30000
9
Library of Congress
- 2024-12-23
Signed by President.
BecameLaw
36000
9
Library of Congress
- 2024-12-17
Presented to President.
Floor
E20000
2
House floor actions
- 2024-12-17
Presented to President.
President
28000
9
Library of Congress
- 2024-12-11
Senate
Message on Senate action sent to the House.
Floor
- 2024-12-10
Senate
Passed Senate without amendment by Unanimous Consent. (consideration: CR S6935)
Floor
- 2024-12-10
Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
Floor
17000
9
Library of Congress
- 2024-12-10
  - ssfi00
Finance Committee
Senate
Senate Committee on Finance discharged by Unanimous Consent.
Discharge
- 2024-12-10
Senate Committee on Finance discharged by Unanimous Consent.
Committee
14500
9
Library of Congress
  - ssfi00
Finance Committee
- 2023-06-22
  - ssfi00
Finance Committee
Senate
Received in the Senate and Read twice and referred to the Committee on Finance.
IntroReferral
- 2023-06-21
19:10:01
Motion to reconsider laid on the table Agreed to without objection.
Floor
H38310
2
House floor actions
- 2023-06-21
19:09:59
On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3048-3049)
Floor
H37300
2
House floor actions
- 2023-06-21
19:09:59
Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3048-3049)
Floor
8000
9
Library of Congress
- 2023-06-21
19:03:45
DEBATE - The House proceeded with forty minutes of debate on H.R. 3801.
Floor
H8D000
2
House floor actions
- 2023-06-21
19:03:38
Considered under suspension of the rules. (consideration: CR H3048-3050)
Floor
H30000
2
House floor actions
- 2023-06-21
19:02:32
Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
Floor
H30300
2
House floor actions
- 2023-06-13
Placed on the Union Calendar, Calendar No. 86.
Calendars
H12410
2
House floor actions
U00086
- 2023-06-13
Reported (Amended) by the Committee on Ways and Means. H. Rept. 118-111.
Committee
H12200
2
House floor actions
  - hswm00
Ways and Means Committee
- 2023-06-13
Reported (Amended) by the Committee on Ways and Means. H. Rept. 118-111.
Committee
5000
9
Library of Congress
  - hswm00
Ways and Means Committee
- 2023-06-07
  - hswm00
Ways and Means Committee
1
House committee actions
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 37 - 0.
Committee
- 2023-06-07
  - hswm00
Ways and Means Committee
1
House committee actions
Committee Consideration and Mark-up Session Held
Committee
- 2023-06-05
Referred to the House Committee on Ways and Means.
IntroReferral
H11100
2
House floor actions
  - hswm00
Ways and Means Committee
- 2023-06-05
Introduced in House
IntroReferral
Intro-H
9
Library of Congress
- 2023-06-05
Introduced in House
IntroReferral
1000
9
Library of Congress
- S001172
Rep. Smith, Adrian [R-NE-3]
Adrian
Smith
R
NE
3
N
- T000460
Rep. Thompson, Mike [D-CA-4]
MIKE
THOMPSON
D
CA
4
2023-06-05
True
- 2023-06-26T18:21:00Z

H.R. 3801, the Employer Reporting Improvement Act
https://www.cbo.gov/publication/59317
As ordered reported by the House Committee on Ways and Means onJune 7, 2023
- Public Law
118-168
Taxation
- Business records
2023-06-26T18:01:41Z
- Employee benefits and pensions
2023-06-26T18:01:41Z
- Health care costs and insurance
2023-06-26T18:01:41Z
- Internal Revenue Service (IRS)
2023-06-26T18:01:41Z
- Personnel records
2023-06-26T18:01:41Z
- Tax administration and collection, taxpayers
2023-06-26T18:01:41Z
Taxation
2023-06-08T17:02:12Z
00
2023-06-05
Introduced in House
2023-06-28T15:04:00Z
Employer Reporting Improvement Act
This bill modifies provisions under the Patient Protection and Affordable Care Act that require employers and health insurance providers to prepare tax forms showing proof of minimum essential coverage (1095-B and 1095-C tax forms).
Currently, employers and health insurance providers that provide minimum essential coverage must report this information for each covered individual to the Internal Revenue Service (IRS), including the covered individual's Tax Identification Number (TIN). Employers and providers must also send 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 for an individual's date of birth to be substituted for the individual's TIN if the TIN is not available. The IRS also allows employers and providers to offer 1095-B and 1095-C tax forms to individuals electronically. The bill provides statutory authority for these flexibilities.
Additionally, under current law, large employers (generally those with 50 or more full-time employees) are subject to an assessment by the IRS if they do not offer affordable minimum essential coverage. The bill requires the IRS to give large employers at least 90 days to respond after sending its first letter about a proposed assessment (Currently, the IRS generally gives 30 days to respond.) It also establishes a six-year statute of limitations for collecting assessments.
07
2023-06-13
Reported to House
2023-06-28T15:04:17Z
Employer Reporting Improvement Act
This bill modifies provisions under the Patient Protection and Affordable Care Act that require employers and health insurance providers to prepare tax forms showing proof of minimum essential coverage (1095-B and 1095-C tax forms).
Currently, employers and health insurance providers that provide minimum essential coverage must report this information for each covered individual to the Internal Revenue Service (IRS), including the covered individual's Tax Identification Number (TIN). Employers and providers must also send 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 for an individual's date of birth to be substituted for the individual's TIN if the TIN is not available. The IRS also allows employers and providers to offer 1095-B and 1095-C tax forms to individuals electronically. The bill provides statutory authority for these flexibilities.
Additionally, under current law, large employers (generally those with 50 or more full-time employees) are subject to an assessment by the IRS if they do not offer affordable minimum essential coverage. The bill requires the IRS to give large employers at least 90 days to respond after sending its first letter about a proposed assessment (Currently, the IRS generally gives 30 days to respond.) It also establishes a six-year statute of limitations for collecting assessments.
53
2023-06-21
Passed House
2023-06-28T15:04:44Z
Employer Reporting Improvement Act
This bill modifies provisions under the Patient Protection and Affordable Care Act that require employers and health insurance providers to prepare tax forms showing proof of minimum essential coverage (1095-B and 1095-C tax forms).
Currently, employers and health insurance providers that provide minimum essential coverage must report this information for each covered individual to the Internal Revenue Service (IRS), including the covered individual's Tax Identification Number (TIN). Employers and providers must also send 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 for an individual's date of birth to be substituted for the individual's TIN if the TIN is not available. The IRS also allows employers and providers to offer 1095-B and 1095-C tax forms to individuals electronically. The bill provides statutory authority for these flexibilities.
Additionally, under current law, large employers (generally those with 50 or more full-time employees) are subject to an assessment by the IRS if they do not offer affordable minimum essential coverage. The bill requires the IRS to give large employers at least 90 days to respond after sending its first letter about a proposed assessment (Currently, the IRS generally gives 30 days to respond.) It also establishes a six-year statute of limitations for collecting assessments.
49
2024-12-23
Public Law
2025-01-08T16:01:40Z
Employer Reporting Improvement Act
This act modifies provisions under the Patient Protection and Affordable Care Act that require employers and health insurance providers to prepare tax forms showing proof of minimum essential coverage (1095-B and 1095-C tax forms).
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), including the covered individual's name and tax identification number (TIN). Employers and providers must also send 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 for an individual's date of birth to be substituted for the individual's TIN if the TIN is not available. The IRS also allows employers and providers to send 1095-B and 1095-C tax forms to individuals electronically upon obtaining consent from the individual to do so. (Individuals may revoke consent at any time.)
This act provides statutory authority for the substitution of an individual’s full name and date of birth for the individual’s TIN on 1095-B and 1095-C tax forms and the electronic transmission of these forms when prior affirmative consent is provided by the individual.
Additionally, large employers (generally those with 50 or more full-time employees) are subject to an assessment by the IRS if they do not offer affordable minimum essential coverage (sometimes referred to as the employer mandate or the pay-or-play penalty).
The act requires the IRS to give large employers at least 90 days to respond after sending its first letter that informs the employer of the proposed assessment (Letter 226-J). (Previously, the IRS generally allowed 30 days to respond, unless an extension was granted.)
Finally, the act establishes a six-year statute of limitations for assessing amounts for failure to offer affordable minimum essential coverage.

Employer Reporting Improvement Act
- Short Titles from ENR (Enrolled) bill text
147

Employer Reporting Improvement Act
2024-12-13T02:38:15Z
J
Joint
Enrolled Bill
ENR
- Display Title
45

Employer Reporting Improvement Act
2024-07-24T15:18:20Z
- Short Titles from RFS (Referred to Senate) bill text
255

Employer Reporting Improvement Act
2024-07-24T15:15:48Z
S
Senate
Referred in Senate
RFS
- Short Title(s) as Introduced
101

Employer Reporting Improvement Act
2024-05-24T13:39:44Z
Introduced in House
IH
- Short Title(s) as Reported to House
102

Employer Reporting Improvement Act
2024-05-24T13:39:31Z
H
House
Reported in House
RH
- Short Title(s) as Passed House
104

Employer Reporting Improvement Act
2024-05-24T13:39:15Z
H
House
Engrossed in House
EH
- Official Title as Introduced
6

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.
2024-03-18T20:59:50Z
Introduced in House
IH
- Enrolled Bill
  - https://www.govinfo.gov/content/pkg/BILLS-118hr3801enr/xml/BILLS-118hr3801enr.xml
- Referred in Senate
2023-06-22T04:00:00Z
  - https://www.govinfo.gov/content/pkg/BILLS-118hr3801rfs/xml/BILLS-118hr3801rfs.xml
- Engrossed in House
2023-06-21T04:00:00Z
  - https://www.govinfo.gov/content/pkg/BILLS-118hr3801eh/xml/BILLS-118hr3801eh.xml
- Reported in House
2023-06-13T04:00:00Z
  - https://www.govinfo.gov/content/pkg/BILLS-118hr3801rh/xml/BILLS-118hr3801rh.xml
- Introduced in House
2023-06-05T04:00:00Z
  - https://www.govinfo.gov/content/pkg/BILLS-118hr3801ih/xml/BILLS-118hr3801ih.xml
- 2024-12-24T04:59:59Z
  - https://www.govinfo.gov/content/pkg/PLAW-118publ168/uslm/PLAW-118publ168.xml
Public Law
2024-12-23
Became Public Law No: 118-168.
text/xml
EN
Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
Congressional Research Service, Library of Congress
This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.