1. Short title This Act may be cited as the Employer Reporting Improvement Act . 2. TIN reporting flexibility (a) In general Section 6055(b)(1) of the Internal Revenue Code of 1986 is amended by adding at the end the following flush sentence: For purposes of subparagraph (B)(i), in the case of any individual whose name is required to be set forth in a return under subsection (a), if the person required to make a return under such subsection is unable to collect information on the TIN of such individual, the Secretary may allow the individual’s full name and date of birth to be substituted for the name and TIN. . (b) Effective date The amendment made by this section shall apply to returns the due date for which is after December 31, 2024. 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) Effective date The amendments made by this section shall apply to statements the due date for which is after December 31, 2024. 4.