; (B) by inserting by mail after provide ; and (C) by adding at the end the following: (B) In any case in which an eligible individual described in subparagraph (A) responds to an annual inquiry by the Commissioner relating to the mailing of the individual’s statement by making an election that such statement for such year be provided in electronic form only, the requirements of this paragraph shall be deemed to be satisfied for such year with respect to the individual. . (b) Effective date The amendments made by subsection (a) shall apply with respect to Social Security account statements required to be provided on or after January 1, 2025. 302. Preventing closure of field and hearing offices and resident or rural contact stations (a) Moratorium on closure or consolidation of field or hearing offices or new limitations on access to such offices (1) In general Except as provided in paragraphs (2) and (3), the Commissioner of Social Security shall take no action on or after the date of enactment of this Act to close or consolidate field or hearing offices of the Social Security Administration or to otherwise impose any new limitation on access to such offices. (2) Exception for emergency closures Paragraph (1) shall not apply with respect to any temporary action by the Commissioner to close or otherwise limit access to field or hearing offices in response to an emergency. (3) Cessation of moratorium upon report to Congress Paragraph (1) shall cease to be effective 180 days after the Commissioner submits to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate a detailed report outlining and justifying the process for selecting field or hearing offices to be closed or consolidated or otherwise to have limited access. Such report shall include— (A) an analysis of the criteria used for selecting field or hearing offices for closure, consolidation, or limited access