To amend the Internal Revenue Code of 1986 to require the Secretary of the Treasury to mail paper forms to any individual who filed a paper return for the preceding taxable year.

“(5) Mailing of paper returns—In the case of an individual who for a taxable year files on paper forms a return of tax imposed by subtitle A, the Secretary shall, not later than 31 days after the close of the taxpayer’s next taxable year, mail to such taxpayer the paper forms (and related instructions) necessary for filing such return of tax for such next taxable year.”