Sec. 703. Electronic statements
210 words·~1 min read·
/bill/116/s/4521/is/section-703A 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: 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 consent in writing with respect to the statement under this subsection. . Subsection
(c)of section 6055 of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: 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. . The amendments made by this section shall apply to statements the due date for which is after December 31, 2019.