US Codex
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Title II — Improvements to Electronic Filing of Tax Returns

S. 606 · 115th Congress · Mar 9, 2017 · Lineage

II Improvements to Electronic Filing of Tax Returns

Sec. 201 Study on feasibility of blocking electronically filed tax returns

Not later than 180 days after the date of the enactment of this Act, the Secretary shall report to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate on the feasibility of implementing a program under which a person who has filed an identity theft affidavit with the Secretary may elect to prevent the processing of any Federal tax return submitted in an electronic format by anyone purporting to be such person, including a recommendation on whether to implement such a program.

Sec. 202 Enhancements to IRS PIN Program

Not later than July 1, 2019, the Secretary shall establish a program to issue, upon request, an identity protection personal identification number (as described in section 6109(e)(2) of the Internal Revenue Code of 1986 (as added by section 102(b) of this Act)) to any individual after the individual's identity has been verified to the satisfaction of the Secretary.

Sec. 203 Increasing electronic filing of returns

(a)
In general— Subparagraph (A) of section 6011(e)(2) is amended by striking “250” and inserting “the applicable number of”.
(b)
Applicable number— Subsection (e) of section 6011 is amended by adding at the end the following new paragraph:

“(5) Applicable number—For purposes of paragraph (2)(A), the applicable number is—

“(A) in the case of returns and statements relating to calendar years before 2020, 250,

“(B) in the case of returns and statements relating to calendar year 2020, 200,

“(C) in the case of returns and statements relating to calendar year 2021, 150,

“(D) in the case of returns and statements relating to calendar year 2022, 100,

“(E) in the case of returns and statements relating to calendar year 2023, 50, and

“(F) in the case of returns and statements relating to calendar years after 2023, 20.”

(c)
Returns filed by a tax return preparer—
(1)
In general— Subparagraph (A) of section 6011(e)(3) is amended to read as follows:

“(A) In general—The Secretary shall require that any individual income tax return which is prepared and filed by a tax return preparer be filed on magnetic media. The Secretary may waive the requirement of the preceding sentence if the Secretary determines, on the basis of an application by the tax return preparer, that the preparer cannot meet such requirement based on technological constraints (including lack of access to the Internet).”

(2)
Conforming amendment— Paragraph (3) of section 6011(e) is amended by striking subparagraph (B) and by redesignating subparagraph (C) as subparagraph (B).
(d)
Effective date— The amendments made by this section shall apply to returns the due date for which (determined without regard to extensions) is after December 31, 2018.

Sec. 204 Internet platform for Form 1099 filings

(a)
In general— Not later than January 1, 2022, the Secretary shall make available an Internet website or other electronic media, similar to the Business Services Online Suite of Services provided by the Social Security Administration, that will provide taxpayers access to resources and guidance provided by the Internal Revenue Service and will allow taxpayers to—
(1)
prepare and file Forms 1099,
(2)
prepare Forms 1099 for distribution to recipients other than the Internal Revenue Service, and
(3)
create and maintain necessary taxpayer records.
(b)
Early implementation for Forms 1099–MISC— Not later than January 1, 2020, the Internet website under subsection (a) shall be available in a partial form that will allow taxpayers to take the actions described in such subsection with respect to Forms 1099–MISC required to be filed or distributed by such taxpayers.

Sec. 205 Requirement that electronically prepared paper returns include scannable code

(a)
In general— Subsection (e) of section 6011, as amended by section 203(b) of this Act, is amended by adding at the end the following new paragraph:

“(6) Special rule for returns prepared electronically and submitted on paper—The Secretary shall require that any return of tax which is prepared electronically, but is printed and filed on paper, bear a code which can, when scanned, convert such return to electronic format.”

(b)
Conforming amendment— Paragraph (1) of section 6011(e) is amended by striking “paragraph (3)” and inserting “paragraphs (3) and (6)”.
(c)
Effective date— The amendments made by this section shall apply to returns of tax the due date for which (determined without regard to extensions) is after December 31, 2018.

Sec. 206 Authentication of users of electronic services accounts

Beginning 180 days after the date of the enactment of this Act, the Secretary shall verify the identity of any individual opening an e-Services account with the Internal Revenue Service before such individual is able to use the e-Services tools.