[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6718 Introduced in House (IH)]

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115th CONGRESS
  2d Session
                                H. R. 6718

   To amend the Internal Revenue Code of 1986 to provide that health 
     insurance coverage statements are required to be provided to 
                     individuals only upon request.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 6, 2018

Mr. Kelly of Pennsylvania (for himself, Mr. Thompson of California, and 
 Mrs. Black) introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
   To amend the Internal Revenue Code of 1986 to provide that health 
     insurance coverage statements are required to be provided to 
                     individuals only upon request.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Health Coverage Reporting Paperwork 
Reduction Act''.

SEC. 2. HEALTH INSURANCE COVERAGE STATEMENTS TO INDIVIDUALS REQUIRED 
              ONLY UPON REQUEST.

    (a) In General.--Subsection (c) of section 6055 of the Internal 
Revenue Code of 1986 is amended to read as follows:
    ``(c) Statements To Be Furnished Upon Request to Individuals With 
Respect to Whom Information Is Reported.--
            ``(1) In general.--Upon the request of any individual whose 
        name is required to be set forth in a return required under 
        subsection (a), the person required to make such return shall 
        furnish to such individual a written statement showing--
                    ``(A) the name and address of the person required 
                to make such return and the phone number of the 
                information contact for such person, and
                    ``(B) the information required to be shown on the 
                return with respect to such individual.
            ``(2) Time for requesting and furnishing statements.--Any 
        request for the written statement described in paragraph (1) 
        shall be made not later than 4 years after the close of the 
        calendar year for which the return under subsection (a) was 
        required to be made and shall be furnished not later than the 
        later of--
                    ``(A) January 31 of the year following the calendar 
                year for which the return under subsection (a) was 
                required to be made, or
                    ``(B) 60 days after the date of such request.
            ``(3) 1 statement per individual; statement may be 
        furnished at any time without request.--
                    ``(A) In general.--In the case of any person 
                required to make a return under subsection (a), the 
                requirement of paragraph (1) shall not apply with 
                respect to any individual whose name is required to be 
                set forth in such return after such person has 
                furnished to such individual the written statement 
                described in paragraph (1).
                    ``(B) Statement may be furnished at any time 
                without request.--A written statement described in 
                paragraph (1) shall be treated as timely furnished to 
                any individual if such statement is furnished before 
                such individual requests such statement.''.
    (b) Effective Date.--The amendments made by this section shall 
apply to statements with respect to returns for calendar years after 
2018.
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