EO 14280 Act of 2025

House Bill

H.R. 3801

119th Congress

EO 14280 Act of 2025

In Committee

Introduced:Jun 6, 2025

Primary Sponsor

Darrell Issa

Representative

Republican

CA-48

Cosponsors

1

Quick Stats

Policy Area

Taxation

Summary

This bill modifies reporting requirements for employers and health insurance providers under the Affordable Care Act. It allows them to use individuals' dates of birth instead of tax identification numbers, and to provide tax forms electronically. It also gives employers more time to respond to proposed IRS assessments and establishes a statute of limitations for collecting those assessments.

Latest Action

Became Public Law No: 118-168.

SponsorDarrell Issa (R-CA)

Introduced6/6/2025

StatusReferred to the Committee on Education and Workforce, and in addition to the Committees on the Judic

ChamberHouse

Data from Congress.gov

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Vote Prediction

EO 14280 Act of 2025

This bill modifies reporting requirements for employers and health insurance providers under the Affordable Care Act. It allows them to use individuals' dates of birth instead of tax identification numbers, and to provide tax forms electronically. It also give

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This bill modifies reporting requirements for employers and health insurance providers under the Affordable Care Act. It allows them to use individuals' dates of birth instead of tax identification numbers, and to provide tax forms electronically. It also gives employers more time to respond to proposed IRS assessments and establishes a statute of limitations for collecting those assessments.

Bill Number: 3801
Sponsor: Darrell Issa (R-CA)
Introduced: 6/6/2025
Status: Referred to the Committee on Education and Workforce, and in addition to the Committees on the Judic
Policy Area: Taxation

Data from Congress.gov

AI-generated summary

Fact Sheet

Title: EO 14280 Act of 2025
Bill Number: 3801
Sponsor: Darrell Issa (R-CA)
Status: Referred to the Committee on Education and Workforce, and in addition to the Committees on the Judic
Introduced: 6/6/2025
Summary: This bill modifies reporting requirements for employers and health insurance providers under the Affordable Care Act. It allows them to use individuals' dates of birth instead of tax identification numbers, and to provide tax forms electronically. It also gives employers more time to respond to prop

Data from Congress.gov

AI Summary

Plain-English explanation of this bill

This bill modifies reporting requirements for employers and health insurance providers under the Affordable Care Act. It allows them to use individuals' dates of birth instead of tax identification numbers, and to provide tax forms electronically. It also gives employers more time to respond to proposed IRS assessments and establishes a statute of limitations for collecting those assessments.

Last updated: 12/30/2025

Official Summary

Congressional Research Service 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.

Key Points

Main provisions of the bill

Allows employers and insurance providers to use individuals' dates of birth instead of tax IDs when reporting coverage information to the IRS
Permits employers and providers to offer tax forms (1095-B and 1095-C) electronically instead of on paper
Requires the IRS to give employers at least 90 days to respond to proposed assessments, up from 30 days currently
Establishes a six-year statute of limitations for the IRS to collect assessments from employers

How This Impacts Americans

Potential effects on citizens and communities

This bill would affect employers who provide health insurance coverage and the individuals covered by those plans. It would reduce the administrative burden for employers and providers by giving them more flexibility in how they report coverage information. It could also make it harder for the IRS to penalize large employers who do not offer affordable coverage.

Policy Areas

Primary Policy Area

Taxation

Related Subjects

Business records

Employee benefits and pensions

Health care costs and insurance

Internal Revenue Service (IRS)

Personnel records

Tax administration and collection, taxpayers

Scope & Jurisdiction

Jurisdiction Level

federal

Congressional Session

119th Congress

Citation Reference

3801, 119th Congress (2025). "EO 14280 Act of 2025". Source: Voter's Right Platform. https://votersright.org/bills/118-hr-3801

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