Pub. L. 118-167 - Paperwork Burden Reduction Act

118th Congress

Affects: 26 U.S.C. §§

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) Section 6055(c) of the Internal Revenue Code of 1986 26 USC 6055.is amended by adding at the end the following new paragraph:

(a)“(3) 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)“(3)“(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

(a)“(3)“(B) such person, on request of any such individual, furnishes a copy of such statement to such individual not later than the later of—

(a)“(3)“(B)“(i) January 31 of the year following the calendar year for which the return under subsection (a) was required to be made, or

(a)“(3)“(B)“(ii) 30 days after the date of such request.”

(a) .

(b) Section 6056(c) of such Code is amended by adding at the end the following new paragraph:

(b)“(3) 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—

(b)“(3)“(A) Notice.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)“(3)“(B) such person, on request of any such individual, furnishes a copy of such statement to such individual not later than the later of—

(b)“(3)“(B)“(i) January 31 of the year following the calendar year for which the return under subsection (a) was required to be made, or

(b)“(3)“(B)“(ii) 30 days after the date of such request.”

(b) .

Legislative History

LEGISLATIVE HISTORY—H.R. 3797:

CONGRESSIONAL RECORD:

June 21, considered and passed House.

Dec. 10, considered and passed Senate.