H.R. 5445 — what changed
21st Century IRS Act
From Introduced in House to Reported in House. 3 sections amended between Introduced in House and Reported in House.
Sec. 104 Compliance by contractors with confidentiality safeguards
In General— Section 6103(p) is amended by adding at the end the following new paragraph:
“(9) Disclosure to contractors and other agents—Notwithstanding any other provision of this section, no return or return information shall be disclosed to any contractor or other agent of a Federal, State, or local agency unless such agency, to the satisfaction of the Secretary—
“(A) has requirements in effect which require each such contractor or other agent which would have access to returns or return information to provide safeguards (within the meaning of paragraph (4)) to protect the confidentiality of such returns or return information,
“(B) agrees to conduct an on-site review every 3 years (or a mid-point review in the case of contracts or agreements of less than 3 years in duration) of each contractor or other agent to determine compliance with such requirements,
“(C) submits the findings of the most recent review conducted under subparagraph (B) to the Secretary as part of the report required by paragraph (4)(E), and
“(D) certifies to the Secretary for the most recent annual period that such contractor or other agent is in compliance with all such requirements.”
Conforming Amendment— Section 6103(p)(8)(B) is amended by inserting “or paragraph (9)” after “subparagraph (A)”.
changed
Effective Date— The amendments made by this subsection section shall apply to disclosures made after December 31, 2022.
Sec. 401 Electronic filing of returns
In general— Section 6011(e)(2)(A) is amended by striking “250” and inserting “the applicable number of”.
Applicable number— Section 6011(e) is amended by adding at the end the following new paragraph:
changed
“(5) “(6) Applicable number—For purposes of paragraph (2)(A), the applicable number shall be determined in accordance with the following table:
“(A) in the case of calendar years before 2020, 250,
“(B) in the case of calendar year 2020, 100, and
“(C) in the case of calendar years after 2020, 10.”
Returns filed by a tax return preparer— Section 6011(e)(3) is amended by adding at the end the following new subparagraph:
changed
“(D) Exception for certain prepares preparers located in areas without internet access—The Secretary may waive the requirement of subparagraph (A) if the Secretary determines, on the basis of an application by the tax return preparer, that the preparer cannot meet such requirement by reason of being located in a geographic area which does not have access to internet service (other than dial-up or satellite service).”
Effective date— The amendments made by this section shall take effect on the date of the enactment of this Act.
Sec. 403 Payment of taxes by debit and credit cards
added Section 6311(d)(2) is amended by adding at the end the following: “The preceding sentence shall not apply to the extent that the Secretary ensures that any such fee or other consideration is fully recouped by the Secretary in the form of fees paid to the Secretary by persons paying taxes imposed under subtitle A with credit, debit, or charge cards pursuant to such contract. Notwithstanding the preceding sentence, the Secretary shall seek to minimize the amount of any fee or other consideration that the Secretary pays under any such contract.”.
removed
In general— Section 6311(d)(2) is amended by adding at the end the following: “The preceding sentence shall not apply to the extent that the Secretary ensures that any such fee or other consideration is fully recouped by the Secretary in the form of fees paid to the Secretary by persons paying taxes imposed under subtitle A with credit, debit, or charge cards pursuant to such contract. Notwithstanding the preceding sentence, the Secretary shall seek to minimize the amount of any fee or other consideration that the Secretary pays under any such contract.”.