Paperwork Burden Reduction Act
Public Law 118-167 · H.R. 3797 · 118th Congress · began in the House
Signed by Joe Biden (D) on Dec 23, 2024 · Taxation
Sponsor: Rep. Jason Smith (R-MO-8)
Cosponsors (1): Rep. Jimmy Panetta
Passage votes
- HouseVoice vote
- SenateUnanimous consent
Data notes
The final version of the law, as each chamber passed it. A chamber that passed it by voice vote or unanimous consent has no count. “Method not stated” means the record does not say how the chamber voted. Where the record has a member-by-member vote, the “Who voted for it” section shows who voted yea.
Summary
The Congressional Research Service’s plain-language summary of what the law does.
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.
Committees
The committees the bill was sent to, and what each did with it.
Data notes
A committee links to its page only where it exists in the current Congress; older and renamed committees are named without a link.
Related bills
1 bill the Library of Congress relates to this one.
S. 3202Identical bill
Paperwork Burden Reduction Act
Data notes
Related bills are identified by the Congressional Research Service, the House and the Senate: companion and identical bills, bills with similar text, bills that were folded into this law, and rules that brought it to the floor. A bill that is itself a public law in this site’s data links here; the others link to Congress.gov.
Timeline
From introduction to signing, newest first: the committees, the floor and the president. 18 actions.
- Dec 23, 2024Became lawBecame law · Became Public Law No: 118-167.
- Became lawBecame law · Signed by President.
- Dec 17, 2024FloorFloor · Presented to President.
- Dec 11, 2024FloorFloor · Message on Senate action sent to the House.
- Dec 10, 2024FloorFloor · Passed Senate without amendment by Unanimous Consent.
- CommitteeCommittee · Senate Committee on Finance discharged by Unanimous Consent.
- Jun 22, 2023CommitteeCommittee · Received in the Senate and Read twice and referred to the Committee on Finance.
- Jun 21, 2023FloorFloor · Motion to reconsider laid on the table Agreed to without objection.
- FloorFloor · On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.
- FloorFloor · DEBATE - The House proceeded with forty minutes of debate on H.R. 3797.
- FloorFloor · Considered under suspension of the rules.
- FloorFloor · Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
- Jun 13, 2023CalendarCalendar · Placed on the Union Calendar, Calendar No. 85.
- CommitteeCommittee · Reported (Amended) by the Committee on Ways and Means. H. Rept. 118-110.
- Jun 7, 2023CommitteeCommittee · Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 38 - 0.
- CommitteeCommittee · Committee Consideration and Mark-up Session Held
- Jun 5, 2023CommitteeCommittee · Referred to the House Committee on Ways and Means.
- IntroducedIntroduced · Introduced in House
Data notes
Every action the Library of Congress lists for the bill, from introduction to signing, plus the dated committee hearings. The source lists many steps twice (the chamber’s own entry and the Library of Congress copy, or a presidential and a became-law entry with the same words); those are shown once. Amendments are listed in their own section.
Amendments
No amendments to this bill are on record.
Data notes
Amendments offered to this bill in either chamber, as the Library of Congress records them: each with a status read from its last recorded step: agreed to, rejected, withdrawn, ruled out of order, fell with another amendment, or offered with no vote recorded (most Senate amendments are only ever offered). The wording of each amendment is the source’s. Amendments to amendments and amendments to other bills are not listed.
Official record
The bill’s full text is on Congress.gov. Data through Oct 7, 2026.