#aahth ,,congress #ast ,session ,h4 ,r4 #cgig ,,an ,,act ,to amend the ,internal ,revenue ,code of #aihf to provide an alternative manner of furnishing certain health insurance coverage statements to individuals4 #a4 ,short title ,this ,act may be cited as the ,paperwork ,burden ,reduction ,act4 #b4 ,alternative manner of furnishing certain health insurance coverage statements to individuals 7a7 ,reporting of health insurance coverage ,section #fjee7;c7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new paragraph3 7#c7 ,alternative manner of furnishing statements ,for purposes of this subsection1 any person required to make a return under subsection 7a7 shall be treated as timely furnishing the written statement required under paragraph 7#a7 if-- 7,a7 such person provides clear1 conspicuous1 and accessible notice 7at such time and in such manner as the ,secretary may provide7 that any individual to whom a statement would otherwise be required to be furnished under paragraph 7#a7 may request a copy of such statement1 and 7,b7 such person1 on request of any such individual1 furnishes a copy of such statement to such individual not later than the later of-- 7i7 ,january #ca of the year following the calendar year for which the return under subsection 7a7 was required to be made1 or 7ii7 #cj days after the date of such request4 4 7b7 ,certain employers required to report on health insurance coverage ,section #fjef7;c7 of such ,code is amended by adding at the end the following new paragraph3 7#c7 ,alternative manner of furnishing statements ,for purposes of this subsection1 any person required to make a return under subsection 7a7 shall be treated as timely furnishing the written statement required under paragraph 7#a7 if-- 7,a7 such person provides clear1 conspicuous1 and accessible notice 7at such time and in such manner as the ,secretary may provide7 that any individual to whom a statement would otherwise be required to be furnished under paragraph 7#a7 may request a copy of such statement1 and 7,b7 such person1 on request of any such individual1 furnishes a copy of such statement to such individual not later than the later of-- 7i7 ,january #ca of the year following the calendar year for which the return under subsection 7a7 was required to be made1 or 7ii7 #cj days after the date of such request4 4 7c7 ,effective date ,the amendments made by this section shall apply to statements with respect to returns for calendar years after #bjbc4 ,passed the ,house of ,representatives ,june #ba1 #bjbc4;,clerk4