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 enactment of this Act. 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 receive 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 preceding 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 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 (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. 6. GAO studies (a) Study of prospective reporting system Not later than July 1, 2020, the Comptroller General of the United