Sec. 2. ALTERNATIVE MANNER OF FURNISHING CERTAIN HEALTH INSURANCE COVERAGE STATEMENTS TO INDIVIDUALS
434 words·~2 min read·
/statute-compilations/comps-17867/sec-2A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
## SEC. 2 ALTERNATIVE MANNER OF FURNISHING CERTAIN HEALTH INSURANCE COVERAGE STATEMENTS TO INDIVIDUALS ###
(a)Reporting of Health Insurance Coverage **[**[26 U.S.C. 6055](/us/usc/t26/s6055)**]** 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)Effective Date **[**[26 U.S.C. 6055 note](/us/usc/t26/s6055)**]** The amendments made by this section shall apply to statements with respect to returns for calendar years after 2023.
Connectionstraces to 1
Traces to 1 document
Citation graph
cites case law
Sec. 2
ALTERNATIVE MANNER OF FURNISHING CERTAIN HEALTH INSURANCE COVERAGE STATEMENTS TO INDIVIDUALS
Cites 1Cited by 0 across 0 sources