On June 22, The United States House of Representatives passed the NAIFA-supported Employer Reporting Improvement Act (H.R. 3801), which provides employers flexibility about what personal information they have to provide on behalf of their employees and their families. Additionally, it extends the appeal window for any potential violation and establishes a statute of limitations so small businesses operating with limited resources can continue their work with less of a burden.

H.R. 3801 was introduced by Nebraska representative Adrian Smith with the goal of permitting employers to electronically file certain documents related to employees’ health coverage if the employee has previously agreed to electronic statements. It would also streamline reporting by allowing employers the option to use covered individuals’ full name and date of birth if the employer is unable to collect the covered individuals’ taxpayer identification number. Finally, it would create a six-year statute of limitations.

H.R. 3801 will provide much-needed relief for employers seeking to comply with the reporting requirements under Section 6055 and 6056 for enforcement of the ACA's individual and employer mandates.