IRS Begins Implementation Of Biden-Era Paperwork Burden Reduction Act

The Internal Revenue Service (IRS) has begun the process of implementing the Paperwork Burden Reduction Act, a law from the Biden administration that is already in effect. To assist employers, the IRS has issued Notice 2025-15, which no longer requires employers to send coverage statements to all full-time employees.

Instead of sending out complex, personalized statements to full-time employees, employers now can post a "clear, conspicuous, and accessible" notice on their websites stating that coverage statements are available to employees upon request. If employees request a copy of their coverage statement, employers must provide the statement electronically within 30 days of the request. Additionally, employers may only make coverage statements available to part-time, seasonal, and temporary workers upon request.