Clarifying the requirement to mail Social Security account statements

(a) In general Section 1143 of the Social Security Act (42 U.S.C. 1320b–13) is amended— (1) in subsection (a)(1), by adding at the end the following: Such statement shall be provided by mail unless the requesting individual chooses electronic delivery for that request.; and (2) in subsection (c)(2)— (A) by striking Beginning not later than and inserting (A) Beginning not later than; (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, 2027.