[Congressional Record Volume 169, Number 108 (Wednesday, June 21, 2023)]
[House]
[Pages H3050-H3051]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                     PAPERWORK BURDEN REDUCTION ACT

  Mr. SMITH of Missouri. Mr. Speaker, I move to suspend the rules and 
pass the bill (H.R. 3797) to amend the Internal Revenue Code of 1986 to 
provide an alternative manner of furnishing certain health insurance 
coverage statements to individuals, as amended.
  The Clerk read the title of the bill.
  The text of the bill is as follows:

                               H.R. 3797

       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 ``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 is amended by 
     adding at the end the following new paragraph:
       ``(3) 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) 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) 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) 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) 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) 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) Effective Date.--The amendments made by this section 
     shall apply to statements with respect to returns for 
     calendar years after 2023.

  The SPEAKER pro tempore. Pursuant to the rule, the gentleman from 
Missouri (Mr. Smith) and the gentleman from California (Mr. Panetta) 
each will control 20 minutes.
  The Chair recognizes the gentleman from Missouri.


                             General Leave

  Mr. SMITH of Missouri. Mr. Speaker, I ask unanimous consent that all 
Members have 5 legislative days to revise and extend their remarks and 
submit extraneous material on the bill under consideration.
  The SPEAKER pro tempore. Is there objection to the request of the 
gentleman from Missouri?
  There was no objection.
  Mr. SMITH of Missouri. Mr. Speaker, I yield myself such time as I may 
consume.
  If you visit any Main Street in America, you will see that small 
businesses are struggling. Today's cost of living crisis has made 
everything from supplies to labor more expensive for mom-and-pop stores 
all across America.
  Not only are small businesses struggling because of high prices, but 
Washington mandates are forcing small businesses to waste precious time 
processing paperwork instead of serving their workers and customers.
  Right now, small businesses are forced to send millions of Americans 
paper copies of health insurance reporting forms every year, when the 
vast majority of individuals don't use this form.
  Every taxpayer knows this form I am talking about. While it is known 
as a Form 1095-C, it is one that you get in the mail and have 
absolutely no idea what to do with. It looks like this, and you put it 
in the pile with your other tax forms and then realize when it comes 
time to file your taxes, you don't actually even need it.
  In fact, only 1.4 percent of American workers and their families may 
need to use this form. The Paperwork Burden Reduction Act is a 
bipartisan bill, introduced by Representative Panetta and myself, that 
will put an end to this wasteful practice.
  This bill saves small business owners time and money by relieving 
them of mailing outdated paperwork that only exists because Congress 
mandates it.
  This mandate doesn't even make sense anymore. The origins of this 
paperwork were to prove compliance with the individual mandate of the 
Affordable Care Act, a mandate whose enforcement was zeroed out years 
ago.
  Not only will small businesses have more time to focus on running a 
business, but this bill also recognizes how Americans actually file 
taxes. Now more than ever, Americans fill out their tax returns online. 
There is no reason that American workers should not be able to access 
this health insurance tax form online, as well.
  I thank my colleagues on both sides of the aisle for supporting this 
measure that will eliminate needless paperwork for working Americans 
and small business job creators.
  Mr. Speaker, I reserve the balance of my time.
  Mr. PANETTA. Mr. Speaker, I yield myself such time as I may consume.
  Mr. Speaker, let me first thank Chairman Smith, not only for 
articulating the exact reasons as to why we must support the Paperwork 
Burden Reduction Act, but for sharing this opportunity to co-lead on 
such a commonsense measure that will benefit taxpayers, not just in my 
Congressional District, the 19th District in California, but so many 
people all across this country.
  The bipartisan Paperwork Burden Reduction Act will ease confusion for 
taxpayers by reducing the paperwork that is necessary for filing taxes 
for small business employers and their employees.
  Under current law, employers must send a 1095 tax form to employees 
to verify their health coverage for the previous year. However, for 
many employees, the IRS no longer requires this form for them to 
complete their taxes. So the Paperwork Burden Reduction Act would allow 
employers to provide a 1095-B or a 1095-C form upon request from 
employees, rather than mandating it and wasting time, wasting money, 
and wasting paper.
  It is a bill that is popular, not just among taxpayers, but Democrats 
and

[[Page H3051]]

Republicans alike, as demonstrated by its passage out of the Ways and 
Means Committee without a single vote in opposition.
  It is understandable why it is so popular because the one thing that 
we can all agree on is that we need to reduce unnecessary burdens on 
taxpayers and small businesses.
  Now, although the Biden administration has already ordered this, I am 
proud to join Chairman Smith and put that order into statute, and I 
would urge my colleagues to vote for the Paperwork Burden Reduction 
Act.
  Mr. Speaker, I reserve the balance of my time.

                              {time}  1915

  Mr. SMITH of Missouri. Mr. Speaker, I have no further speakers, and I 
am prepared to close.
  Mr. PANETTA. Mr. Speaker, I yield myself the balance of my time.
  Mr. Speaker, it is not every day that we can come together on such a 
straightforward issue, and I urge my colleagues to support this 
commonsense, bipartisan legislation, the Paperwork Burden Reduction 
Act.
  Mr. Speaker, I yield back the balance of my time.
  Mr. SMITH of Missouri. Mr. Speaker, I yield myself the balance of my 
time.
  Mr. Speaker, back home in our districts, we have heard from workers 
and small business owners about the struggles they face in today's 
economy. Today, with this legislation before us, we finally have a 
chance to give them a bit of a break.
  The Paperwork Burden Reduction Act will get rid of a Washington 
mandate that requires small businesses to waste time mailing 
unnecessary paperwork instead of serving their employees and customers. 
Not only will it save small business owners time, but it will also help 
them modernize their operations by letting workers access their health 
insurance tax forms online.
  Mr. Speaker, I urge my colleagues to support this bill and help us 
deliver relief to workers and small business owners across America.
  Mr. Speaker, I yield back the balance of my time.
  The SPEAKER pro tempore. The question is on the motion offered by the 
gentleman from Missouri (Mr. Smith) that the House suspend the rules 
and pass the bill, H.R. 3797, as amended.
  The question was taken; and (two-thirds being in the affirmative) the 
rules were suspended and the bill, as amended, was passed.
  A motion to reconsider was laid on the table.

                          ____________________