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Federal Tax

Ways and Means Chair Introduces Bill to Remove Tax Paperwork for Small Businesses

Jeff Carlson  

· 5 minute read

Jeff Carlson  

· 5 minute read

House Ways and Means Committee Chairman Jason Smith, Republican of Missouri, and Representative Jimmy Panetta, Democrat of California, introduced legislation on June 6 to end the requirement for employers to provide employees with what is now outdated tax paperwork.

Specifically, the measure ends the requirement that employers continue to mail both forms 1095-B and 1095-C to employees to prove compliance with the Affordable Care Act’s no longer existent individual healthcare mandate. The bill allows employees instead to request 1095-B and 1095-C health insurance tax forms online, rather than be mailed a paper copy, while ensuring the form is still available to employees who need it.

“The Paperwork Burden Reduction Act, which I am happy to have introduced along with Representative Panetta, puts an end to having the useless forms show up at the homes of millions of Americans which confirm health care coverage for compliance with a mandate no longer in effect,” said Smith in a June 7 prepared statement.

Smith pointed out that only 1.4% of employees need to use the form, but it is mailed to millions each year. He said the bill gives employers the option to supply the information online to employees, instead of mailing paperwork to their homes.

“This bill saves small business owners time and money by relieving them of mailing outdated paperwork that only exists because Congress mandates it,” said Smith.

The Paperwork Burden Reduction Act (HR 3797) codifies the Treasury rule allowing for 1095-B forms available to be requested online. It also extends flexibility to employers providing 1095-C forms, reducing paperwork mandates while ensuring the form is still available to employees who may need it.

According to Ways and Means staff, more than 154 million taxpayers still receive the form in the mail.

For more information about Forms 1095-B and 1095-C, see Checkpoint’s Federal Tax Coordinator ¶S-3322.


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