ELECTRONIC STATEMENTS.

SEC. 3. ELECTRONIC STATEMENTS. (a) In General.—Section 6056(c) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: “(3) Electronic delivery.—An individual shall be deemed to have consented to receive the statement under this subsection in electronic form if such individual has affirmatively consented at any prior time, to the person who is the employer of the individual during the calendar year to which the statement relates, to receive such statement in electronic form. The preceding sentence shall not apply if the individual revokes such consent in writing.” . (b) Statements Relating to Health Insurance Coverage.—Section 6055(c) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: “(3) Electronic delivery.—An individual shall be deemed to have consented to receive the statement under this subsection in electronic form if such individual has affirmatively consented at any prior time, to the person required to make such statement, to receive such statement in electronic form. The preceding sentence shall not apply if the individual revokes such consent in writing.” . (c) [26 U.S.C. 6055 note] Effective Date.—The amendments made by this section shall apply to statements the due date for which is after December 31, 2024.