S. 3227 – Paperwork Burden Reduction Act

AI-Generated Summary

Updated January 20, 2026 at 12:48 PM UTC

The Paperwork Burden Reduction Act amends the Internal Revenue Code to let insurers and certain employers provide health‑insurance coverage statements only when an individual asks for them, rather than automatically sending them to everyone. It requires these entities to give clear, prominent notice that a statement can be requested, and to supply the statement within a set deadline after a request. The change is aimed at cutting down unnecessary paperwork for both the reporting entities and the public. It applies to returns for calendar years after 2023.

Key Provisions

Adds a new paragraph to Section 6055(c) allowing an alternative method: entities must give clear, conspicuous notice that individuals may request a coverage statement, and must provide the statement upon request by January 31 of the following year or within 30 days of the request, whichever is later.
Adds the same alternative‑manner provision to Section 6056(c) for certain employers who must report health‑insurance coverage.
Specifies that the amendments take effect for statements related to tax returns for 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. (text: CR S5361)

Finance Committee

November 6, 2023

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SenateIntro Referral

Introduced in Senate

November 6, 2023

SenateIntro Referral

Read twice and referred to the Committee on Finance. (text: CR S5361)

Finance Committee

November 6, 2023

Floor Debate

1 member

What members said about S. 3227 on the floor

1 Republican

Sen. John ThuneR-SD · Nov 6, 2023

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

Sen. John ThuneR-SD · Nov 6, 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 6, 2023

II

118th CONGRESS

1st Session

S. 3227

IN THE SENATE OF THE UNITED STATES

November 6, 2023

Mr. Thune (for himself, Mr. Warner, Mr. Young, and Ms. Cortez Masto) 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.