Sec. 7. Electronic statements

250 words·~1 min read·/bill/113/hr/5557/ih/section-7

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Subsection

(c)of section 6056 of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: The statement required to be furnished to any employee under paragraph

(1)may be furnished to such employee electronically if such employee has consented to receive such statement electronically. For purposes of the preceding sentence, if an employee has consented, before the date of the enactment of this paragraph, to electronically receive, from the person furnishing such statement, other documents used in filing the employee’s return of tax, such employee shall be treated as having consented to receive such statement electronically unless such employee requests that such consent not apply to such statement. . Subsection

(c)of section 6055 of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: The statement required to be furnished to any individual under paragraph

(1)may be furnished to such individual electronically if such individual has consented to receive such statement electronically. For purposes of the preceding sentence, if an individual has consented, before the date of the enactment of this paragraph, to electronically receive, from the person furnishing such statement, other documents containing private health information, such individual shall be treated as having consented to receive such statement electronically unless such individual requests that such consent not apply to such statement. . The amendments made by this section shall apply to statements the due date for which is after December 31, 2013.