Employer Reporting Improvement Act

3.0.0 3801 2025-05-27T14:15:44Z 2025-05-27T14:15:44Z House H HR 2023-06-05 118 <pre>[Congressional Record Volume 169, Number 97 (Monday, June 5, 2023)][House]From the Congressional Record Online through the Government Publishing Office [<a href="https://www.gpo.gov">www.gpo.gov</a>]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]</pre> 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 ActThis 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.