H. R. 6718
IN THE HOUSE OF REPRESENTATIVES
September 6, 2018
Mr. Kelly of Pennsylvania (for himself, Mr. Thompson of California, and Mrs. Black) introduced the following bill; which was referred to the Committee on Ways and Means
To amend the Internal Revenue Code of 1986 to provide that health insurance coverage statements are required to be provided to individuals only upon request.
This Act may be cited as the
Health Coverage Reporting Paperwork Reduction Act.
Health insurance coverage statements to individuals required only upon request
Subsection (c) of section 6055 of the Internal Revenue Code of 1986 is amended to read as follows:
Statements To be furnished upon request to individuals with respect to whom information is reported
Upon the request of any individual whose name is required to be set forth in a return required under subsection (a), the person required to make such return shall furnish to such individual a written statement showing—
the name and address of the person required to make such return and the phone number of the information contact for such person, and
the information required to be shown on the return with respect to such individual.
Time for requesting and furnishing statements
Any request for the written statement described in paragraph (1) shall be made not later than 4 years after the close of the calendar year for which the return under subsection (a) was required to be made and shall be furnished not later than the later of—
January 31 of the year following the calendar year for which the return under subsection (a) was required to be made, or
60 days after the date of such request.
1 statement per individual; statement may be furnished at any time without request
In the case of any person required to make a return under subsection (a), the requirement of paragraph (1) shall not apply with respect to any individual whose name is required to be set forth in such return after such person has furnished to such individual the written statement described in paragraph (1).
Statement may be furnished at any time without request
A written statement described in paragraph (1) shall be treated as timely furnished to any individual if such statement is furnished before such individual requests such statement.
The amendments made by this section shall apply to statements with respect to returns for calendar years after 2018.