To amend the Internal Revenue Code of 1986 to provide a religious exception to the requirement that certain tax return preparers file returns on magnetic media.

Amends the Internal Revenue Code to authorize the Secretary of the Treasury to exempt a tax return preparer who is opposed to using magnetic media on religious grounds from the requirement to file tax returns on magnetic media.

[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4981 Introduced in House (IH)]

111th CONGRESS
  2d Session
                                H. R. 4981

   To amend the Internal Revenue Code of 1986 to provide a religious 
  exception to the requirement that certain tax return preparers file 
                       returns on magnetic media.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 25, 2010

    Mr. Peterson (for himself, Mr. Walz, Mr. Pence, Mr. Pitts, Mr. 
Loebsack, and Mr. Luetkemeyer) introduced the following bill; which was 
              referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
   To amend the Internal Revenue Code of 1986 to provide a religious 
  exception to the requirement that certain tax return preparers file 
                       returns on magnetic media.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. RELIGIOUS EXCEPTION TO MAGNETIC MEDIA FILING REQUIREMENT.

    (a) In General.--Paragraph (3) of section 6011(e) of the Internal 
Revenue Code of 1986 is amended by adding at the end the following new 
subparagraph:
                    ``(D) Exemption for religious reasons.--The 
                Secretary may exempt from the requirement of 
                subparagraph (A) any tax return preparer who--
                            ``(i) is a member of a recognized religious 
                        sect or division thereof, and
                            ``(ii) is an adherent of established tenets 
                        or teachings of such sect or division by reason 
                        of which the preparer is conscientiously 
                        opposed to using magnetic media.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to returns filed after the date of the enactment of this Act.
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