Large employers and many employers with self-insured health plans use Form 1095-C. Other employers use Form 1095-B.

How the forms work now: The 1095-B and 1095-C forms show whether an employer has provided health coverage that meets the ACA minimum essential coverage requirements.

Today, the IRS lets an employer make 1095-B forms available to the employees only upon request, and it lets an employer offer to provide the forms electronically.

When a covered individual's Social Security number or other tax identification number is unavailable, the employer can use the individual's date of birth.

In some cases, large employers that fail to provide MEC may be subject to an IRS assessment. Employers that seem to fail to provide MEC now have 30 days to respond to IRS assessment warnings.

The Paperwork Burden Reduction Act: The Paperwork Burden Reduction Act bill was introduced by Rep. Jason Smith, R-Mo., and had one Democratic cosponsor.

It would officially support the IRS rules for making 1095-B forms available upon request, and it would also let employers make 1095-C forms available upon request.

Employers and health coverage providers would have to tell individuals about their right to ask for the forms showing whether they had minimum essential coverage provided by their employers.

The Employer Reporting Improvement Act: The Employer Reporting Improvement Act bill was introduced by Rep. Adrian Smith, R-Neb., and had one Democratic cosponsor.

It would officially support the IRS rules that let employers provide the MEC forms electronically and use birth dates in place of Social Security numbers.

The bill would also increase the minimum time employers have to respond to IRS MEC assessment warning letters to 90 days, from 30 days.

The bill would also impose a six-year time limit on when the IRS can try to collect the MEC-related assessments.

The backdrop: Employer groups like the ERISA Industry Committee and benefits professional groups like the National Association of Benefits and Insurance Professionals have been asking the IRS and Congress to adjust ACA employer reporting requirements for years.

Related: Employer group asks the IRS to ease health paperwork

NABIP welcomed Senate passage of the two new ACA paperwork reduction bills.

Passage of the bills "marks a critical step toward reducing regulatory burdens and improving administrative efficiency under the Affordable Care Act," NABIP said.

NABIP noted that Sen. John Thune, R-S.D., the incoming Senate majority leader, is one of the senators who helped move the bills through the Senate.

Health policy is one area where Republicans and Democrats have found some ability to work together to pass bipartisan bills. Some observers have suggested that lawmakers could soon overcome gridlock to pass a pharmacy benefit manager regulation bill.