E-Filing Standards Improvement Act

E-Filing Standards Improvement Act

This bill modifies requirements for electronic filing of tax returns. Specifically, it requires the Internal Revenue Service to issue an e-filing receipt to taxpayers who submit returns electronically that indicates acceptance or rejection of a return. If a return is rejected, the filing receipt must provide information for resolving the issue causing the rejection. The taxpayer shall be allowed 15 business days to correct and resubmit the return electronically.

[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3735 Introduced in House (IH)]

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117th CONGRESS
  1st Session
                                H. R. 3735

To amend the Internal Revenue Code of 1986 to provide electronic filing 
   receipts to taxpayers who file tax returns via electronic filing 
                    process, and for other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              June 4, 2021

   Mr. Vela 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 electronic filing 
   receipts to taxpayers who file tax returns via electronic filing 
                    process, and for other purposes.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``E-Filing Standards Improvement 
Act''.

SEC. 2. ELECTRONIC FILING REQUIREMENTS AMENDED TO INCLUDE RECEIPTS, 
              REJECTION EXPLANATIONS.

    (a) In General.--Section 6011(f) of the Internal Revenue Code of 
1986 is amended by adding at the end the following new paragraph:
            ``(3) The Secretary shall promote the use of electronically 
        filed returns by requiring that all taxpayers submitting 
        returns of tax via electronic filing process shall be issued an 
        e-filing receipt via the taxpayer's chosen method of 
        correspondence which shall indicate the acceptance or rejection 
        of a return, and if such return is rejected--
                    ``(A) such receipt shall provide information about 
                the steps necessary to resolve the issue causing such 
                rejection,
                    ``(B) the taxpayer shall be allowed 15 business 
                days to correct and re-submit such return, and
                    ``(C) if such return is not re-submitted within 15 
                business days, such return shall be treated as a paper 
                return.''.
    (b) Conforming Amendment.--Section 6651 of such Code is amended by 
adding at the end the following new paragraph:
            ``(k) Treatment of returns granted extension or treated as 
        paper returns under section 6011(f).--In the case of a return 
        granted a 15 business day extension or treated as a paper 
        return under section 6011(f), such return shall be treated as 
        timely filed by the taxpayer and not subject to the addition to 
        the tax under subsection (a).''.
    (c) Effective Date.--The amendments made by this section shall 
apply to returns of tax submitted filing via electronic filing process 
after the date of the enactment of this Act.
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