collect or maintain information on the TINs of such 
individuals (other than for purposes of this section), 
the Secretary may allow the individual’s full name 
and date of birth to be substituted for the name and 
TIN. In the event the Secretary allows the use of 
the individual’s full name and date of birth in lieu 
of the TIN, the Social Security Administration shall 
assist the Internal Revenue Service in providing data 
matches to determine the TIN associated with the 
name and date of birth provided by the Internal 
Revenue Service with respect to such individual.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to returns the due date for which 
is after the date that is 60 days after the date of the enact-
ment of this Act. 
SEC. 5. ELECTRONIC STATEMENTS. 
(a) IN GENERAL.—Subsection (c) of section 6056 of 
the Internal Revenue Code of 1986 is amended by adding 
at the end the following flush sentence: 
‘‘An individual shall be deemed to have consented to re-
ceive the statement under this section 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 pre-
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ceding sentence shall not apply if the individual revokes 
consent in writing with respect to the statement under this 
section.’’. 
(b) STATEMENTS RELATING TO HEALTH INSURANCE 
COVERAGE.—Subsection (c) of section 6055 of the Inter-
nal 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 (such as the provider of the individual’s 
health coverage), to receive in electronic form any 
private health information (such as electronic health 
records), unless the individual revokes such consent 
in writing.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to statements the due date for 
which is after December 31, 2017. 
SEC. 6. GAO STUDIES. 
(a) STUDY OF PROSPECTIVE REPORTING SYSTEM.— 
Not later than July 1, 2020, the Comptroller General of 
the United States shall conduct a study evaluating, with 
respect to the period beginning on January 1, 2019, and 
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ending on December 31, 2019, the functionality of the 
prospective reporting system established under section 3 
of this Act, including the accuracy of information col-
lected, the number of employers electing to report under 
such system, and any challenges that have arisen. 
(b) REPORT.—The results of the study under sub-
section (a) shall be reported to the Committees on Finance 
and Health, Education, Labor, and Pensions of the Senate 
and the Committees on Ways and Means, Energy and 
Commerce, and Education and the Workforce of the 
House of Representatives. 
Æ 
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