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H.R. 3801 118th Congress House

Employer Reporting Improvement Act

Official title: 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.

Introduced: June 5, 2023 Introduced by: Adrian Smith Republican · Nebraska See on congress.gov
Taxation Business recordsEmployee benefits and pensionsHealth care costs and insuranceInternal Revenue Service (IRS)
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Personnel recordsTax administration and collection, taxpayers
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 Everywhere this bill has been 20 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Dec 23, 2024
Became Public Law No: 118-168.
Dec 23, 2024
Signed by President.
Dec 17, 2024
Presented to President.
Dec 11, 2024
Message on Senate action sent to the House.
Dec 10, 2024
Passed Senate without amendment by Unanimous Consent. (consideration: CR S6935)
Dec 10, 2024
Senate Committee on Finance discharged by Unanimous Consent.
Dec 10, 2024
Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
Jun 22, 2023
Received in the Senate and Read twice and referred to the Committee on Finance.
Jun 21, 2023
Motion to reconsider laid on the table Agreed to without objection.
Jun 21, 2023
On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3048-3049)
Jun 21, 2023
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)
Jun 21, 2023
DEBATE - The House proceeded with forty minutes of debate on H.R. 3801.
Jun 21, 2023
Considered under suspension of the rules. (consideration: CR H3048-3050)
Jun 21, 2023
Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
Jun 13, 2023
Placed on the Union Calendar, Calendar No. 86.
Jun 13, 2023
Reported (Amended) by the Committee on Ways and Means. H. Rept. 118-111.
Jun 7, 2023
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 37 - 0.
Jun 7, 2023
Committee Consideration and Mark-up Session Held
Jun 5, 2023
Introduced in House
Jun 5, 2023
Referred to the House Committee on Ways and Means.
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 Latest action December 23, 2024

Became Public Law No: 118-168.

 Plain-English summary Congressional Research Service

Employer Reporting Improvement Act

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.)

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. 

 Bill text 6 versions

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
 Lobbying activity 4

Registered lobbyists who named this bill in their disclosure filings. Source: federal Lobbying Disclosure Act filings.

  • BALLARD SPAHR LLP
    for THE WORD AND BROWN COMPANIES · California · 4th Quarter 2025 (Oct 1 - Dec 31)
  • BALLARD SPAHR LLP
    for THE WORD AND BROWN COMPANIES · California · 3rd Quarter 2025 (July 1 - Sep 30)
  • BALLARD SPAHR LLP
    for THE WORD AND BROWN COMPANIES · California · 2nd Quarter 2025 (Apr 1 - June 30)
  • BALLARD SPAHR LLP
    for THE WORD AND BROWN COMPANIES · California · 1st Quarter 2025 (Jan 1 - Mar 31)

Bodies those filers lobbied

A filing lists the bills it worked on and the parts of government it contacted in separate sections, so these are the bodies those filers named anywhere in the filing, not a per-bill breakdown.

 Cosponsors 1
All 1 Democratic 1
D
Thompson, Mike
California · Jun 5, 2023
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3801: Employer Reporting Improvement Act. 118th Congress. Open America. https://openamerica.io/bill/118-HR-3801/
MLA
"H.R. 3801: Employer Reporting Improvement Act." 118th Congress, 2026, Open America, https://openamerica.io/bill/118-HR-3801/.
Bluebook (legal)
H.R. 3801, 118th Cong. (2026), https://openamerica.io/bill/118-HR-3801/.
Markdown link
[H.R. 3801: Employer Reporting Improvement Act](https://openamerica.io/bill/118-HR-3801/)
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