[118th Congress Public Law 168]
[From the U.S. Government Publishing Office]



[[Page 138 STAT. 2586]]

Public Law 118-168
118th Congress

                                 An Act


 
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. <<NOTE: Dec. 23, 2024 -  [H.R. 3801]>> 

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled, <<NOTE: Employer 
Reporting Improvement Act. Taxes.>> 
SECTION <<NOTE: 26 USC 1 note.>> 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 <<NOTE: 26 USC 6055.>>  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) <<NOTE: 26 USC 6055 note.>> 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) <<NOTE: Time period.>>  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

[[Page 138 STAT. 2587]]

        such statement, to receive such statement in electronic form. 
        The preceding sentence shall not apply if the individual revokes 
        such consent in writing.''.

    (c) <<NOTE: 26 USC 6055 note.>>  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 <<NOTE: 26 USC 4980H.>> is amended by adding at the end the 
following new paragraph:
            ``(4) <<NOTE: Assessment.>> 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) <<NOTE: 26 USC 4980H note.>> 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 <<NOTE: Expiration date. Time period.>> 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) <<NOTE: 26 USC 6501 note.>> Effective Date.--The amendment made 
by this section shall apply with respect to returns which are due after 
December 31, 2024.

    Approved December 23, 2024.

LEGISLATIVE HISTORY--H.R. 3801:
---------------------------------------------------------------------------

HOUSE REPORTS: No. 118-111 (Comm. on Ways and Means).
CONGRESSIONAL RECORD:
                                                        Vol. 169 (2023):
                                    June 21, considered and passed 
                                        House.
                                                        Vol. 170 (2024):
                                    Dec. 10, considered and passed 
                                        Senate.

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