ALTERNATIVE MANNER OF FURNISHING CERTAIN HEALTH INSURANCE COVERAGE STATEMENTS TO INDIVIDUALS.

SEC. 2. ALTERNATIVE MANNER OF FURNISHING CERTAIN HEALTH INSURANCE COVERAGE STATEMENTS TO INDIVIDUALS. (a) [26 U.S.C. 6055] Reporting of Health Insurance Coverage.—Section 6055(c) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: “(3) Alternative manner of furnishing statements.—For purposes of this subsection, any person required to make a return under subsection (a) shall be treated as timely furnishing the written statement required under paragraph (1) if— “(A) such person provides clear, conspicuous, and accessible notice (at such time and in such manner as the Secretary may provide) that any individual to whom a statement would otherwise be required to be furnished under paragraph (1) may request a copy of such statement, and “(B) such person, on request of any such individual, furnishes a copy of such statement to such individual not later than the later of— “(i) January 31 of the year following the calendar year for which the return under subsection (a) was required to be made, or “(ii) 30 days after the date of such request.” . (b) Certain Employers Required to Report on Health Insurance Coverage.—Section 6056(c) of such Code is amended by adding at the end the following new paragraph: “(3) Alternative manner of furnishing statements.—For purposes of this subsection, any person required to make a return under subsection (a) shall be treated as timely furnishing the written statement required under paragraph (1) if— “(A) such person provides clear, conspicuous, and accessible notice (at such time and in such manner as the Secretary may provide) that any individual to whom a statement would otherwise be required to be furnished under paragraph (1) may request a copy of such statement, and “(B) such person, on request of any such individual, furnishes a copy of such statement to such individual not later than the later of— “(i) January 31 of the year following the calendar year for which the return under subsection (a) was required to be made, or “(ii) 30 days after the date of such request.” . (c) [26 U.S.C. 6055 note] Effective Date.—The amendments made by this section shall apply to statements with respect to returns for calendar years after 2023.