[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3801 Reported in House (RH)]
<DOC>
Union Calendar No. 86
118th CONGRESS
1st Session
H. R. 3801
[Report No. 118-111]
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.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
June 5, 2023
Mr. Smith of Nebraska (for himself and Mr. Thompson of California)
introduced the following bill; which was referred to the Committee on
Ways and Means
June 13, 2023
Reported with an amendment, committed to the Committee of the Whole
House on the State of the Union, and ordered to be printed
[Strike out all after the enacting clause and insert the part printed
in italic]
[For text of introduced bill, see copy of bill as introduced on June 5,
2023]
_______________________________________________________________________
A BILL
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.
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 ``Employer Reporting Improvement
Act''.
SEC. 2. TIN REPORTING FLEXIBILITY.
(a) In General.--Section 6055(b)(1) of the Internal Revenue Code of
1986 is amended by adding at the end the following flush sentence:
``For purposes of subparagraph (B)(i), in the case of any
individual whose name is required to be set forth in a return
under subsection (a), if the person required to make a return
under such subsection is unable to collect information on the
TINs of such individuals, the Secretary may allow the
individual's full name and date of birth to be substituted for
the name and TIN.''.
(b) Effective Date.--The amendment made by this section shall apply
to returns the due date for which is after December 31, 2024.
SEC. 3. ELECTRONIC STATEMENTS.
(a) In General.--Section 6056(c) of the Internal Revenue Code of
1986 is amended by adding at the end the following new paragraph:
``(3) Electronic delivery.--An individual shall be deemed
to have consented to receive the statement under this
subsection in electronic form if such individual has
affirmatively consented at any prior time, to the person who is
the employer of the individual during the calendar year to
which the statement relates, to receive such statement in
electronic form. The preceding sentence shall not apply if the
individual revokes such consent in writing.''.
(b) Statements Relating to Health Insurance Coverage.--Section
6055(c) of the Internal Revenue Code of 1986 is amended by adding at
the end the following new paragraph:
``(3) Electronic delivery.--An individual shall be deemed
to have consented to receive the statement under this
subsection in electronic form if such individual has
affirmatively consented at any prior time, to the person
required to make such statement, to receive such statement in
electronic form. The preceding sentence shall not apply if the
individual revokes such consent in writing.''.
(c) Effective Date.--The amendments made by this section shall
apply to statements the due date for which is after December 31, 2024.
SEC. 4. TIME FOR RESPONSE.
(a) In General.--Section 4980H(d) of the Internal Revenue Code of
1986 is amended by adding at the end the following new paragraph:
``(4) Time for response.--The Secretary shall allow an
applicable large employer at least 90 days from the date of the
first letter which informs the employer of a proposed
assessment of the employer shared responsibility payment under
this section to respond to the proposed assessment before
taking any further action with respect to such proposed
assessment.''.
(b) Effective Date.--The amendment made by this section shall apply
to assessments proposed in taxable years beginning after the date of
the enactment of this Act.
SEC. 5. STATUTE OF LIMITATIONS ON PENALTY ASSESSMENT.
(a) In General.--Section 6501 of the Internal Revenue Code of 1986
is amended by redesignating subsection (n) as subsection (o) and by
inserting after subsection (m) the following new subsection:
``(n) Assessable Payment of Employer Shared Responsibility.--In the
case of any assessable payment under section 4980H, the period for
assessment shall expire at the end of the 6-year period beginning on
the due date for filing the return under section 6056 (or, if later,
the date such return was filed) for the calendar year with respect to
which such payment is determined.''.
(b) Effective Date.--The amendment made by this section shall apply
with respect to returns which are due after December 31, 2024.
Union Calendar No. 86
118th CONGRESS
1st Session
H. R. 3801
[Report No. 118-111]
_______________________________________________________________________
A BILL
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.
_______________________________________________________________________
June 13, 2023
Reported with an amendment, committed to the Committee of the Whole
House on the State of the Union, and ordered to be printed