President Biden signed two bills at year’s end that simplify reporting under the Affordable Care Act and make changes to the rules relating to ACA penalty assessments. The Paperwork Burden Reduction Act (HR 3797) provides that employers need only send employees a Form 1095-B or 1095-C upon the employee’s request, provided the employer clearly notifies employees of their right to make such a request. The Employer Reporting Improvement Act (HR 3801) codifies that employers can, among other things, substitute an employee’s date of birth for the employee’s Tax Identification Number and furnish forms electronically. The act also gives employers 90 days to respond to IRS penalty letters, instead of 30 days, and subjects the IRS to a six-year statute of limitations for employer penalty assessments.