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 consent in writing with respect to the statement under this subsection. . (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, 2023. 6. Time for appeal (a) In general Section 4980H(d) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (4) Time for appeal The Secretary shall allow an applicable large employer 90 days from the date of the first letter which allows the employer an opportunity for administrative review of a proposed employer shared responsibility payment under this section by the Internal Revenue Service Independent Office of Appeals to appeal the proposed assessment of such payment before issuing the notice and demand for payment under paragraph (1). . (b) Effective date The amendment made by this section shall apply to assessments in