H.R. 3801 · 118th Congress · enacted
Employer Reporting Improvement Act
Became Public Law No: 118-168.
Latest official action 2024-12-23 · Enacted
The bill, briefly
Employer Reporting Improvement Act This act 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). Generally, 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 name and 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 send 1095-B and 1095-C tax forms to individuals electronically upon obtaining consent from the individual to do so. (Individuals may revoke consent at any time.) This act provides statutory authority for the substitution of an individual’s full name and date of birth for the individual’s TIN on 1095-B and 1095-C tax forms and the electronic transmission of these forms when prior affirmative consent is provided by the individual. Additionally, large employers (generally those with 50 or more full-time employees) are subject to an assessm…
Congressional Research Service · 2024-12-23
Who reported lobbying on this bill?
Amount spent specifically on this bill: not disclosed
The reports below name this bill and disclose an organization’s overall lobbying expenses or a firm’s client income for the period. They can cover many bills and issues. These amounts are not payments to the bill or its politicians.
No matching lobbying report is imported yet. This is not evidence that no lobbying occurred.
2,409 latest lobbying reports imported. Some source imports are still in progress.
Politicians behind the bill
Sponsors and cosponsors from the official source, limited to members currently in office. Campaign amounts are cycle-wide and are not payments for this bill.
Sponsor
Adrian Smith
House · NE District 3 · Republican
$1,398,745PAC receipts · 2025–2026
Cosponsor
Mike Thompson
House · CA District 4 · Democratic
$1,885,724PAC receipts · 2025–2026
1 of 1 source cosponsor records retrieved; only current officials and unwithdrawn sponsorships appear.
PAC donors to the listed sponsors
These are all-cycle contributions to the listed sponsors’ and cosponsors’ campaigns. FEC does not attribute them to this bill. A donation plus sponsorship does not establish why a politician acted.
AMERICAN BANKERS ASSOCIATION PAC (BANKPAC)$20,000
AMERICAN INVESTMENT COUNCIL POLITICAL ACTION COMMITTEE$20,000
BURNS AND MCDONNELL INC. PAC$20,000
ERNST & YOUNG POLITICAL ACTION COMMITTEE$20,000
NATIONAL MULTIFAMILY HOUSING COUNCIL AND REAL ESTATE TECHNOLOGY AND TRANSFORMATION CENTER POLITICAL ACTION COMMITTEE (NMHC PAC)$20,000
THE COUNCIL OF INSURANCE AGENTS & BROKERS POLITICAL ACTION COMMITTEE$20,000
HONEYWELL INTERNATIONAL INC. TECHNOLOGIES PUBLIC AFFAIRS COUNCIL (HONPAC)$19,000
NATIONAL RURAL ELECTRIC COOPERATIVE ASSOCIATION AMERICA'S ELECTRIC COOPERATIVES PAC$18,000
AMERICAN COUNCIL OF ENGINEERING COMPANIES (ACEC/PAC)$17,500
AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS POLITICAL ACTION COMMITTEE$17,500
AMERICAN NURSES ASSOCIATION PAC$17,500
NATIONAL ASSOCIATION OF INSURANCE AND FINANCIAL ADVISORS POLITICAL ACTION COMM$17,500
THE HOME DEPOT INC. POLITICAL ACTION COMMITTEE$17,500
TRACTOR SUPPLY COMPANY POLITICAL ACTION COMMITTEE$17,500
AMERICAN HOSPITAL ASSOCIATION PAC$16,500
THE FARM CREDIT COUNCIL POLITICAL ACTION COMMITTEE$16,000
HUMANA INC. POLITICAL ACTION COMMITTEE$15,500
NEW YORK LIFE INSURANCE COMPANY POLITICAL ACTION COMMITTEE$15,500
AMERICA'S CREDIT UNIONS PAC$15,000
AMERICAN CRYSTAL SUGAR COMPANY POLITICAL ACTION COMMITTEE$15,000
DELOITTE POLITICAL ACTION COMMITTEE$15,000
ELEVANCE HEALTH, INC. POLITICAL ACTION COMMITTEE (ELEVANCE HEALTH PAC)$15,000
KPMG PARTNERS/PRINCIPALS AND EMPLOYEES PAC$15,000
MORGAN STANLEY POLITICAL ACTION COMMITTEE$15,000
NATIONAL BEER WHOLESALERS ASSOCIATION POLITICAL ACTION COMMITTEE$15,000
UBS AMERICAS INC. POLITICAL ACTION COMMITTEE (UBS PAC)$15,000
WALMART INC. PAC FOR RESPONSIBLE GOVERNMENT$15,000
ZURICH HOLDING COMPANY OF AMERICA, INC. COMMITTEE FOR GOOD GOVERNMENT (Z-PAC, ZURICH PAC)$15,000
FINSECA PAC$14,500
NATIONAL COTTON COUNCIL OF AMERICA COMMITTEE FOR THE ADVANCEMENT OF COTTON$14,500
DAVITA INC. POLITICAL ACTION COMMITTEE (DAPAC)$14,000
AMERICAN VETERINARY MEDICAL ASSOCIATION POLITICAL ACTION COMMITTEE$13,000
BUILD POLITICAL ACTION COMMITTEE OF THE NATIONAL ASSOCIATION OF HOME BUILDERS (BUILDPAC)$13,000
EMPLOYEE OWNED S CORPORATIONS OF AMERICA PAC (ESCA PAC)$13,000
ENTERGY CORPORATION EMPLOYEE POLITICAL ACTION COMMITTEE (ENPAC)$13,000
NATIONAL ASSOCIATION OF REAL ESTATE INVESTMENT TRUSTS, INC. POLITICAL ACTION COMMITTEE$13,000
THE AMERICAN OCCUPATIONAL THERAPY ASSOCIATION, INC. POLITICAL ACTION COMMITTEE (AOTPAC)$13,000
THRIVENT FINANCIAL FOR LUTHERANS POLITICAL ACTION COMMITTEE$13,000
AFLAC POLITICAL ACTION COMMITTEE (AFLAC PAC)$12,500
AMERICAN ASSOCIATION OF NURSE ANESTHETISTS SEPARATE SEGREGATED FUND (CRNA-PAC)$12,500
The largest 40 donor totals appear here. Open each politician for their complete, paginated PAC donor list.
What happened after enactment?
Dated agency-reported implementation and uptake measures are shown with their scope. They do not by themselves establish causal success. If no evidence is listed, the outcome is not established.
Measured outcome: not established
Enactment alone does not show whether a law improved its intended outcome. We need a dated evaluation, observed result or verified implementation record before claiming success or failure.