To amend the Internal Revenue Code of 1986 to provide an alternative manner of furnishing certain health insurance coverage statements to individuals.
Sponsors
Jason Smith
R-MO | Primary Sponsor
Legislative Progress
Passed HouseMr. Smith of Missouri (for himself and Mr. Panetta) introduced …
Passed House (inferred from eh version)
Summary
What This Bill Does
Allows employers and insurers to satisfy health insurance reporting requirements by providing notice that statements are available upon request, rather than automatically mailing Form 1095 to every covered individual.
Who Benefits and How
Employers and insurers save printing and mailing costs. Reduces paperwork burden while maintaining access to information. Environment benefits from reduced paper use.
Who Bears the Burden and How
Individuals must request statements rather than receiving automatically. Those unaware of notice may not obtain their forms. Tax filing may require additional step.
Key Provisions
- Alternative: provide notice that statements available on request
- Must furnish statement within 30 days of request
- Must provide clear, conspicuous, accessible notice
- Applies to both individual and employer coverage reporting
Evidence Chain:
This summary is derived from the structured analysis below. See "Detailed Analysis" for per-title beneficiaries/burden bearers with clause-level evidence links.
Primary Purpose
Allows alternative method for furnishing health insurance coverage statements
Policy Domains
Legislative Strategy
"Reduce compliance costs while maintaining information access"
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
- "secretary"
- → Secretary of the Treasury
We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.
Learn more about our methodology