The 2024 Paperwork Burden Reduction Act for ACA

Did Oracle address this in any of the ACA patches?

The 2024 Paperwork Burden Reduction Act and the Employer Reporting Improvement Act changed the rules on the distribution of Forms 1095-B and 1095-C to employees under the Affordable Care Act. IRS Notice 2025-15 provides helpful guidance.

 Now, employers do not have to automatically send Forms 1095-B and 1095-C to employees unless the employee requests a copy. Employers who choose not to automatically send the forms must provide employees with “clear and conspicuous notice” on the employer’s website stating that employees may request a copy of their statement.

We would like to send self-mailer 1095-C forms only to inactive employees. Currently, we do not reset 1095-C consent annually; instead, we have an enhancement that automatically resets consent when an employee becomes inactive.