118th Congress Taxation
H.R. 3801: Employer Reporting Improvement Act
Became Law
- Introduced (completed)
- Passed House (completed)
- Passed Senate (completed)
- To the President (completed)
- Became law (completed)
Summary
This act modifies provisions under the Patient Protection and Affordable Care Act that require employers and health insurance providers to prepare tax forms showing proof of minimum essential coverage (1095-B and 1095-C tax forms).
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), including the covered individual's name and tax identification number (TIN). Employers and providers must also send 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 for an individual's date of birth to be substituted for the individual's TIN if the TIN is not available. The IRS also allows employers and providers to send 1095-B and 1095-C tax forms to individuals electronically upon obtaining consent from the individual to do so. (Individuals may revoke consent at any time.)
Read the full summary
This act provides statutory authority for the substitution of an individual’s full name and date of birth for the individual’s TIN on 1095-B and 1095-C tax forms and the electronic transmission of these forms when prior affirmative consent is provided by the individual.
Additionally, large employers (generally those with 50 or more full-time employees) are subject to an assessment by the IRS if they do not offer affordable minimum essential coverage (sometimes referred to as the employer mandate or the pay-or-play penalty).
The act requires the IRS to give large employers at least 90 days to respond after sending its first letter that informs the employer of the proposed assessment (Letter 226-J). (Previously, the IRS generally allowed 30 days to respond, unless an extension was granted.)
Finally, the act establishes a six-year statute of limitations for assessing amounts for failure to offer affordable minimum essential coverage.
Written by the Congressional Research Service, Library of Congress.
Roll calls
No roll call votes have been held on this bill.
Amendments
No amendments were offered to this bill.
Cosponsors
- Mike Thompson D-CAOriginal
Who scored on this bill
- 1Adrian Smith SponsorDrew cross-party cosponsors, introduced, reported, passed House, discharged, passed Senate, became law7 events+180
- 2Mike ThompsonCosponsored; cosponsored bill passed2 events+4
See all scorers and every scoring event
Introductions and cosponsorships count toward weekly caps and show no points.
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History
- Signed by the President. Became Public Law 118-168.
- Presented to the President.
- Passed the Senate by unanimous consent.
- Passed the House by voice vote.
- Introduced in the House by Adrian Smith.
Show the full action history (20 actions)
- Signed by President.
- Became Public Law No: 118-168.
- Presented to President.
- Message on Senate action sent to the House.
- Senate Committee on Finance discharged by Unanimous Consent.
- Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
- Passed Senate without amendment by Unanimous Consent. (consideration: CR S6935)
- Received in the Senate and Read twice and referred to the Committee on Finance.
- Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
- Considered under suspension of the rules. (consideration: CR H3048-3050)
- DEBATE - The House proceeded with forty minutes of debate on H.R. 3801.
- Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3048-3049)
- On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3048-3049)
- Motion to reconsider laid on the table Agreed to without objection.
- Reported (Amended) by the Committee on Ways and Means. H. Rept. 118-111.
- Placed on the Union Calendar, Calendar No. 86.
- Committee Consideration and Mark-up Session Held
- Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 37 - 0.
- Introduced in House
- Referred to the House Committee on Ways and Means.