S. 3202 – Paperwork Burden Reduction Act

AI-Generated Summary

Updated January 20, 2026 at 12:44 PM UTC

The Paperwork Burden Reduction Act amends the Internal Revenue Code to let entities that must file health‑insurance coverage statements satisfy the requirement by offering individuals a clear, prominent notice that they can request a copy, instead of automatically sending the statement. The notice must be accessible, and any requested statement must be provided by January 31 of the year after the return year or within 30 days of the request, whichever is later. The changes apply to insurers and certain employers filing these statements for calendar years after 2023.

Key Provisions

Provides an alternative method for furnishing health‑insurance coverage statements: entities may meet the filing requirement by giving a clear, conspicuous, and accessible notice that individuals can request the statement.
Requires that, upon request, the entity furnish the statement no later than the later of January 31 of the year following the return year or 30 days after the request.
Applies the alternative notice and request process to both the reporting rules for insurers (IRC §6055(c)) and for certain employers (IRC §6056(c)).
Effective for statements related to calendar years after 2023.

Legislative Activity

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1 earlier action

SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance.

Finance Committee

November 2, 2023

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SenateIntro Referral

Introduced in Senate

November 2, 2023

SenateIntro Referral

Read twice and referred to the Committee on Finance.

Finance Committee

November 2, 2023

Floor Debate

4 members

What members said about S. 3202 on the floor

2 Republicans2 Democrats

Sen. John BarrassoR-WY · Nov 2, 2023

Madam President, today, I have joined Senators Manchin, Risch, Cardin, Boozman, and Hirono in introducing the Compacts of Free Association Amendments Act of 2023. In the House of Representatives,…

Madam President, today, I have joined Senators Manchin, Risch, Cardin, Boozman, and Hirono in introducing the Compacts of Free Association Amendments Act of 2023. In the House of Representatives, Congressmen Westerman, Grijalva, McCaul, and Meeks are introducing identical legislation.

This legislation renews the compact agreements between the United States and the Republic of Palau, the Republic of the Marshall Islands, and the Federated States of Micronesia, commonly referred to as the Freely Associated States.

This legislation will protect American interests in the Pacific and block

China's efforts to expand its influence. The Compacts of Free Association give the United States exclusive military authority over the Freely Associated States' lands and waters. This authority guarantees that our military can operate bases on the islands and deny access to any potential adversaries in the region. This is critical because Chinese aggression in the region is an ever-present danger.

China is expanding its power in the Indo-Pacific and is threatening the Freely Associated States. China is actively trying to upset the security and power dynamic in the region and threaten Taiwan. In March of this year, the outgoing President of the Federated States of Micronesia outlined Chinese attempts to undermine his country's ties to the United States through bribery and threatening public officials. China has also tried to use aggressive and coercive actions against the economies of the Republic of Palau and the Republic of the Marshall Islands by threatening their tourism and fishing industries.

Today's introduction is a positive step. The House Natural Resources Committee intends to mark, up this legislation in order for it be included in the National Defense Authorization Act, NDAA. The Senate has already included language in the NDAA supporting renewal of the compacts. One important issue that is not addressed in this bill is how the legislation will be paid for. The question of a spending offset needs to be addressed as the bill makes its way through the legislative process.

Sen. Alex PadillaD-CA · Nov 2, 2023

Madam President, I rise to introduce the Wildland Firefighter Fair Pay Act to permanently increase the pay caps of some of the United States' most hard-working employees, who risk their lives to keep…

Madam President, I rise to introduce the Wildland Firefighter Fair Pay Act to permanently increase the pay caps of some of the United States' most hard-working employees, who risk their lives to keep our communities safe and manage the land from severe wildfire.

In every State, we rely on Federal firefighters who spend weeks to months away from their families in dangerous conditions. As fire season turns into a year-round issue, firefighters must be compensated for their overtime work that grows each year.

The Wildland Firefighter Fair Pay Act would increase the overtime pay caps Federal wildland firefighters and adjust for the new proposed pay scale.

This overtime pay cap increase boost the Federal Agencies' ability to recruit Federal wildland firefighters and avoid firefighters walking off the line midincident or leaving for other opportunities.

As it stands, current United States Code limits wildland firefighters' premium pay and hurts Federal Agencies' ability to recruit and retain firefighters.

Building off the bipartisan infrastructure law, a bipartisan group of Senators and the White House are working to ensure that our wildland firefighters are compensated appropriately for their intense line of work. The ``Wlldfand Firefighter Fair Pay Act'' complements these efforts by ensuring that any pay bump would not be limited by a pay cap.

I would like to thank Senators Steve Daines, Martin Heinrich, Ben Ray Lujan, Catherine Cortez Masto, Jacky Rosen, and Jon Tester for joining me in introducing this bill, as well as Representative Zoe Lofgren for championing this bill in the House.

Lastly, we owe these efforts to California's Late Senator Dianne Feinstein, who had written the original bill. We must continue Senator Feinstein's legacy of supporting our firefighters and investing in wildfire mitigation efforts across the country by permanently increasing the premium pay cap.

I look forward to working with my colleagues to pass this necessary legislation to improve pay for Federal firefighters.

Sen. John ThuneR-SD · Nov 2, 2023

Madam President, I ask unanimous consent that the text of the bill be printed in the Record.

Sen. Richard J. DurbinD-IL · Nov 2, 2023

Madam President, I ask unanimous consent that the text of the bill be printed in the Record.

Sen. John ThuneR-SD · Nov 2, 2023

Madam President, I ask unanimous consent that the text of the bill be printed in the Record.

Bill Text

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Introduced in SenateIssued November 2, 2023

II

118th CONGRESS

1st Session

S. 3202

IN THE SENATE OF THE UNITED STATES

November 2, 2023

Mr. Thune (for himself and Mr. Warner) introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

To amend the Internal Revenue Code of 1986 to provide an alternative manner of furnishing certain health insurance coverage statements to individuals.

1.

Short title

This Act may be cited as the Paperwork Burden Reduction Act.

2.

Alternative manner of furnishing certain health insurance coverage statements to individuals

(a)

Reporting of 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)

Alternative manner of furnishing statements

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)

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)

such person, on request of any such individual, furnishes a copy of such statement to such individual not later than the later of—

(i)

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

(ii)

30 days after the date of such request.

.

(b)

Certain employers required To report on health insurance coverage

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

(3)

Alternative manner of furnishing statements

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)

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)

such person, on request of any such individual, furnishes a copy of such statement to such individual not later than the later of—

(i)

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

(ii)

30 days after the date of such request.

.

(c)

Effective date

The amendments made by this section shall apply to statements with respect to returns for calendar years after 2023.