United States · Law · HR
H.R. 3801 (118th)
Employer Reporting Improvement Act
Introduced
5 June 2023
Last action
23 December 2024 · President
Status
Became Public Law No: 118-168.
Sponsors
Adrian Smith, Rep. Thompson, Mike [D-CA-4]
Subjects
Taxation
Source updated
27 May 2025
Summary
Employer Reporting Improvement Act This bill 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). Currently, 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 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 offer 1095-B and 1095-C tax forms to individuals electronically. The bill provides statutory authority for these flexibilities. Additionally, under current law, 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. The bill requires the IRS to give large employers at least 90 days to respond after sending its first letter about a proposed assessment (Currently, the IRS generally gives 30 days to respond.) It also establishes a six-year statute of limitations for collecting assessments.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
5 June 2023
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
5 June 2023
Introduced
Introduced in House
Source: IntroReferral
5 June 2023
Introduced
Introduced in House
Source: IntroReferral
7 June 2023
Vote
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 37 - 0.
Source: Committee
7 June 2023
Committee
Committee Consideration and Mark-up Session Held
Source: Committee
13 June 2023
Calendars
Placed on the Union Calendar, Calendar No. 86.
Source: Calendars
13 June 2023
Reported
Reported (Amended) by the Committee on Ways and Means. H. Rept. 118-111.
Source: Committee
13 June 2023
Reported
Reported (Amended) by the Committee on Ways and Means. H. Rept. 118-111.
Source: Committee
21 June 2023
Passed
Motion to reconsider laid on the table Agreed to without objection.
Source: Floor
21 June 2023
Passed
On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3048-3049)
Source: Floor
21 June 2023
Passed
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)
Source: Floor
21 June 2023
Floor
DEBATE - The House proceeded with forty minutes of debate on H.R. 3801.
Source: Floor
21 June 2023
Floor
Considered under suspension of the rules. (consideration: CR H3048-3050)
Source: Floor
21 June 2023
Floor
Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
Source: Floor
22 June 2023
Introduced
Received in the Senate and Read twice and referred to the Committee on Finance.
Source: IntroReferral
10 December 2024
Passed
Passed Senate without amendment by Unanimous Consent. (consideration: CR S6935)
Source: Floor
10 December 2024
Passed
Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
Source: Floor
10 December 2024
Discharge
Senate Committee on Finance discharged by Unanimous Consent.
Source: Discharge
10 December 2024
Committee
Senate Committee on Finance discharged by Unanimous Consent.
Source: Committee
11 December 2024
Floor
Message on Senate action sent to the House.
Source: Floor
17 December 2024
Floor
Presented to President.
Source: Floor
17 December 2024
President
Presented to President.
Source: President
23 December 2024
Became law
Became Public Law No: 118-168.
Source: President
23 December 2024
Became law
Signed by President.
Source: BecameLaw
23 December 2024
President
Signed by President.
Source: President
Votes
No vote records are attached yet.
Versions
- Enrolled Bill · undated · Official file
- Public Law · 24 December 2024 · Official file
- Referred in Senate · 22 June 2023 · Official file
- Engrossed in House · 21 June 2023 · Official file
- Reported in House · 13 June 2023 · Official file
- Introduced in House · 5 June 2023 · Official file
Documents
16 official files
Enrolled Bill (text)
Enrolled Bill (text)
Enrolled Bill · EN
Enrolled Bill (PDF)
Enrolled Bill · EN
Public Law (text)
Public Law · EN · 24 December 2024
Public Law (PDF)
Public Law · EN · 24 December 2024
Public Law
summary · EN · 23 December 2024
Referred in Senate (text)
Referred in Senate · EN · 22 June 2023
Referred in Senate (PDF)
Referred in Senate · EN · 22 June 2023
Engrossed in House (text)
Engrossed in House · EN · 21 June 2023
Engrossed in House (PDF)
Engrossed in House · EN · 21 June 2023
Passed House
summary · EN · 21 June 2023
Reported in House (text)
Reported in House · EN · 13 June 2023
Reported in House (PDF)
Reported in House · EN · 13 June 2023
Reported to House
summary · EN · 13 June 2023
Introduced in House (text)
Introduced in House · EN · 5 June 2023
Introduced in House (PDF)
Introduced in House · EN · 5 June 2023
Introduced in House
summary · EN · 5 June 2023
Sponsors
- Adrian Smith · R · Sponsor
- Rep. Thompson, Mike [D-CA-4] · D · Sponsor
- · ssfi00 · Standing
- · hswm00 · Standing
Related records
- related to ← Employer Reporting Improvement Act
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/118th-congress/house-bill/3801
- Open data entity: https://api.congress.gov/v3/bill/118/hr/3801
- us · 118-hr-3801 · source updated 27 May 2025