[Congressional Record Volume 169, Number 183 (Monday, November 6, 2023)]
[Senate]
[Page S5361]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

      By Mr. THUNE (for himself, Mr. Warner, Mr. Young, and Ms. Cortez 
        Masto):
  S. 3227. A bill to amend the Internal Revenue Code of 1986 to provide 
an alternative manner of furnishing certain health insurance coverage 
statements to individuals; to the Committee on Finance.
  Mr. THUNE. Madam President, I ask unanimous consent that the text of 
the bill be printed in the Record.
  There being no objection, the text of the bill was ordered to be 
printed in the Record, as follows:

                                S. 3227

       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.

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