# Pub. L. 118-168: changes to the Internal Revenue Code

2024-12-23, 138 Stat. 2587. Source: <https://www.govinfo.gov/link/plaw/118/public/168>.

## Legislative history

- Bill: [H.R. 3801](https://www.congress.gov/bill/118th-congress/house-bill/3801)
- House report: [H. Rept. 118-111](https://www.govinfo.gov/content/pkg/CRPT-118hrpt111/html/CRPT-118hrpt111.htm)
- Bluebook: [JCT general explanation (2025)](https://www.govinfo.gov/app/details/CPRT-118JPRT58326)

## § 4980H: Shared responsibility for employers regarding health coverage

- § 4980H(d)(4): Pub. L. 118–168 added par. (4).

## § 6055: Reporting of health insurance coverage

- § 6055(b)(1): Pub. L. 118–168, § 2(a), inserted concluding provisions.
- § 6055(c)(3): Pub. L. 118–168, § 3(b), added par. (3) relating to electronic delivery.

## § 6056: Certain employers required to report on health insurance coverage

- § 6056(c)(3): Pub. L. 118–168 added par. (3) relating to electronic delivery.

## § 6501: Limitations on assessment and collection

- § 6501(n), § 6501(o): Pub. L. 118–168 added subsec. (n) and redesignated former subsec. (n) as (o).