Paperwork Burden Reduction Act
Latest action · Dec 23, 2024 Became Public Law No: 118-167.
Progress
Where this bill reached, and when. A stage with no date was not reached; one that failed a vote and later carried shows the date it carried.
- IntroducedJun 5, 2023
- Passed HouseJun 21, 2023
- Passed SenateDec 10, 2024
- To the PresidentDec 17, 2024
- Became lawDec 23, 2024Public Law 118-167
Summary
Paperwork Burden Reduction Act
This act modifies provisions under the Patient Protection and Affordable Care Act so that employers and health insurance providers are no longer required to send tax forms to covered individuals showing proof of minimum essential coverage (1095-B and 1095-C tax forms) unless a form is requested.
Generally, employers and health insurance providers that provide minimum essential coverage must report this information for each covered individual to the Internal Revenue Service (IRS) and provide a copy of this information to the covered individual (through 1095-B and 1095-C tax forms) by January 31 of each year. The IRS allows certain health insurance providers and employers to provide 1095-B tax forms to individuals only upon request, provided that clear and conspicuous notice of an individual’s right to request a written copy of the 1095-B tax form is placed on the insurance provider’s or employer’s website.
The act provides statutory authority for the option for certain health insurance providers and employers to provide 1095-B tax forms to individuals only upon request and extends this flexibility to 1095-C tax forms, which are sent by certain large employers. Requests for 1095-B and 1095-C tax forms must be fulfilled by January 31 or 30 days after the date of the request, whichever is later. Employers and health insurance providers must give individuals timely notice of this option, in accordance with any requirements set by the IRS.
Cosponsors 1
Members who signed on, in the order they did. All signed on Jun 5, 2023.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| D-CA | Jimmy Panetta | Original | Jun 5, 2023 |
Committees 2
Where it was sent and what each committee and subcommittee did with it, in order.
| Chamber | Committee | What it did |
|---|---|---|
| House | Ways and Means Committee | Referred Jun 5, 2023Markup Jun 7, 2023Reported Jun 13, 2023 |
| Senate | Finance Committee | Referred Jun 22, 2023Discharged Dec 10, 2024 |
Actions 18
Everything that happened, newest first.
- Dec 23, 2024Signed by President.
- Dec 23, 2024Became Public Law No: 118-167.
- Dec 17, 2024Presented to President.
- Dec 11, 2024Message on Senate action sent to the House.
- Dec 10, 2024Senate Committee on Finance discharged by Unanimous Consent.
- Dec 10, 2024Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent. (consideration: CR S6935)
- Jun 22, 2023Received in the Senate and Read twice and referred to the Committee on Finance.
- Jun 21, 2023Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
- Jun 21, 2023Considered under suspension of the rules. (consideration: CR H3050-3051)
- Jun 21, 2023DEBATE - The House proceeded with forty minutes of debate on H.R. 3797.
- Jun 21, 2023Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3050)
- Jun 21, 2023Motion to reconsider laid on the table Agreed to without objection.
- Jun 13, 2023Reported (Amended) by the Committee on Ways and Means. H. Rept. 118-110.
- Jun 13, 2023Placed on the Union Calendar, Calendar No. 85.
- Jun 7, 2023Committee Consideration and Mark-up Session Held
- Jun 7, 2023Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 38 - 0.
- Jun 5, 2023Introduced in House
- Jun 5, 2023Referred to the House Committee on Ways and Means.
In the Congressional Record 3
Days the Record’s own index lists this bill, newest first, with the pages and the members it names. Pages starting H are the House, S the Senate, E Extensions of Remarks.
| Where | In the Record | Members | Date |
|---|---|---|---|
| Senate | Debate and remarks S6935 | Charles E. Schumer D-NY | Dec 10, 2024 |
| Extensions | Debate and remarks E610 | Sheila Jackson Lee D-TX | Jun 23, 2023 |
| House | Debate and remarks H3050, H3051Text printed H3050 | Jason Smith R-MO, Jimmy Panetta D-CA | Jun 21, 2023 |
Research
What has been written about this bill: committee reports, cost estimates, the sponsor’s authority statement, printed hearings and the Congressional Research Service’s work.
Committee report
Congressional Budget Office cost estimate
- Jun 26, 2023H.R. 3797, the Paperwork Burden Reduction ActAs ordered reported by the House Committee on Ways and Means on June 7, 2023
Constitutional authority
The sponsor’s statement, as printed in the Congressional Record, vol. 169, no. 97, June 5, 2023, page H2741.
CRS reports 1
Congressional Research Service work that CRS links to this bill or the law it became, newest first.
Cite it 1
Products on other subjects that cite it, usually among other measures.
| Product | Title | Kind | Published |
|---|---|---|---|
| RL32794 | House Committee Funding: Process and Historical Appropriations and Authorizations | Report | Sep 24, 2025 |
Related bills 1
Companion bills and other measures the record links to this one.
| Bill | Title | Relationship | Latest action |
|---|---|---|---|
| S 3202 | Paperwork Burden Reduction Act | Identical bill | Nov 2, 2023 |
Titles 6
Every title it has carried, official and short, at each stage.
- Official Title as Introduced
- To amend the Internal Revenue Code of 1986 to provide an alternative manner of furnishing certain health insurance coverage statements to individuals.
- Short Title(s) as Introduced
- Paperwork Burden Reduction Act
- Short Title(s) as Reported to House
- Paperwork Burden Reduction Act
- Short Title(s) as Passed House
- Paperwork Burden Reduction Act
- Short Titles from ENR (Enrolled) bill text
- Paperwork Burden Reduction Act
- Short Titles from RFS (Referred to Senate) bill text
- Paperwork Burden Reduction Act
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
Text 5
Each version as it was printed, newest first.
- —Enrolled Bill
- Jun 22, 2023Referred in Senate
- Jun 21, 2023Engrossed in House
- Jun 13, 2023Reported in House
- Jun 5, 2023Introduced in House
Everything here is as published by Congress: the summary is the Congressional Research Service's, the action wording is the clerks', and the subjects are the Library of Congress's. How far it got is read from the actions themselves, taking the most recent one of each kind, so a bill that failed a vote and later passed is shown as having passed. Records come from this bill on Congress.gov and govinfo.gov; cost estimates are the Congressional Budget Office's, and the hearings are the printed hearings GovInfo publishes, which can appear months after the hearing.
