Section 1 Short title
This Act may be cited as the “Streamlining IRS Operations Act”.
Streamlining IRS Operations Act
A BILL
To amend the Internal Revenue Code of 1986 to require electronically prepared tax returns to include scannable code when submitted on paper.
Sec. 2 Reducing the resource drain by requiring that electronically prepared paper returns include scannable code
In general— Section 6011(e) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:
“(8) 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.”
Conforming amendment— Section 6011(e)(1) of such Code is amended by striking “paragraph (3)” and inserting “paragraphs (3) and (8)”.
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, 2022.