Tax Filer Voter Registration Act or the Filer Voter Act
This bill treats certain tax return preparers as voter registration agencies.
Specifically, the bill requires tax return preparers who prepare at least 100 individual tax returns in a taxable year to provide voter registration application forms to their customers. The form must be made available by (1) displaying copies of the form in the preparer's office for customers who receive in-person services, and (2) providing a hyperlink to the form for customers who receive online services.
The bill also outlines the responsibilities of the Department of the Treasury to enable certified volunteer tax preparers to meet the requirements of the bill.
[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2629 Introduced in House (IH)]
<DOC>
118th CONGRESS
1st Session
H. R. 2629
To amend the National Voter Registration Act of 1993 to treat certain
tax return preparers as voter registration agencies under such Act for
purposes of distributing voter registration application forms, and for
other purposes.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
April 13, 2023
Mrs. Watson Coleman (for herself, Ms. Lee of California, Ms. Brown, and
Mr. McGovern) introduced the following bill; which was referred to the
Committee on House Administration, and in addition to the Committee on
Ways and Means, for a period to be subsequently determined by the
Speaker, in each case for consideration of such provisions as fall
within the jurisdiction of the committee concerned
_______________________________________________________________________
A BILL
To amend the National Voter Registration Act of 1993 to treat certain
tax return preparers as voter registration agencies under such Act for
purposes of distributing voter registration application forms, 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 ``Tax Filer Voter Registration Act''
or the ``Filer Voter Act''.
SEC. 2. TREATMENT OF TAX RETURN PREPARERS AS VOTER REGISTRATION
AGENCIES FOR PURPOSES OF DISTRIBUTING VOTER REGISTRATION
APPLICATION FORMS.
(a) Tax Return Preparers as Voter Registration Agencies.--
(1) In general.--Section 7 of the National Voter
Registration Act of 1993 (52 U.S.C. 20506) is amended by adding
at the end the following new subsection:
``(e) Special Rules for Tax Return Preparers.--
``(1) Treatment as voter registration agencies.--Subject to
paragraph (2) and except as provided in paragraph (3), each tax
return preparer in a State shall be treated as a voter
registration agency designated by the State for purposes of
this section.
``(2) Methods of meeting requirements.--
``(A) Availability of forms in office for customers
who meet preparer in person.--A tax return preparer who
provides tax return preparation services to customers
who meet the preparer in person at the preparer's
office may meet the requirements applicable to the tax
return preparer under this section by displaying copies
of the mail voter registration application form used by
the State in which the office is located in a manner
which ensures that the forms are visible and accessible
to any customer who visits the office.
``(B) Availability of forms through hyperlink for
customers who receive services online.--A tax return
preparer who provides tax return preparation services
to customers through online methods may meet the
requirements applicable to the tax return preparer
under this section--
``(i) by providing a hyperlink to the mail
voter registration application form developed
by the Election Assistance Commission under
section 9(a)(2), or to the website of the
appropriate election official through which an
individual may register to vote online, through
the same computer software, service, or program
by which the tax return preparer provides
services to the customer online; and
``(ii) by ensuring that the hyperlink is
prominently displayed to each customer who
receives any tax return preparation services
from the tax return preparer.
``(3) Exceptions.--A tax return preparer shall not be
required to meet the following requirements of this section
which are otherwise applicable to a voter registration agency
designated by the State for purposes of this section:
``(A) Clause (iii) of subsection (a)(4)(A)
(relating to the acceptance of completed voter
registration application forms for transmittal to the
appropriate State election official).
``(B) Subparagraph (B) of subsection (a)(6)
(relating to the provision of the form by which an
individual may apply to register to vote at a voter
registration agency and related forms and statements).
``(C) Subsection (d) (relating to the deadline for
the transmittal of completed voter registration
application forms to the appropriate State election
official).
``(4) Definition.--In this subsection, the term `tax return
preparer' means--
``(A) a tax return preparer described in section
7701(a)(36) of the Internal Revenue Code of 1986, other
than a tax return preparer who--
``(i) during the taxable year, reasonably
expects to prepare fewer than 100 individual
tax returns, or
``(ii) during the previous taxable year,
prepared fewer than 100 individual tax returns;
or
``(B) any certified volunteer tax preparer who
receives funding from the Secretary of the Treasury
under the Community Volunteer Income Tax Assistance
Matching Grants Program or the Tax Counseling for the
Elderly Program.
``(5) Regulations.--The Election Assistance Commission, in
consultation with the Secretary of the Treasury, shall
promulgate such regulations as the Commission considers
appropriate to carry out this subsection.''.
(2) Effective date.--The amendment made by paragraph (1)
shall apply with respect to taxable years occurring after
December 2021.
(b) Responsibilities of Secretary of the Treasury Relating to
Certified Volunteer Tax Preparers.--
(1) Guidance to certified volunteer tax preparers receiving
funding under certain programs.--The Secretary of the Treasury
shall provide assistance and guidance to enable certified
volunteer tax preparers who receive funding under the Community
Volunteer Income Tax Assistance Matching Grants Program or the
Tax Counseling for the Elderly Program to meet the requirements
of section 7(e) of the National Voter Registration Act of 1993
(as added by subsection (a)).
(2) Revision to intake and interview and quality review
sheet.--The Secretary of the Treasury shall revise the intake
and interview and quality review sheet provided to an
individual who utilizes the services of certified volunteer
preparers to include the following question: ``Do you want to
receive a form today to register to vote or update your voter
registration information?'', as well as a box for the
individual to check to indicate whether or not the individual
wants to receive such a form.
(3) Display of information at sites.--The Secretary of the
Treasury shall revise the quality site requirements for
volunteer tax preparers who receive funding under the Community
Volunteer Income Tax Assistance Matching Grants Program or the
Tax Counseling for the Elderly Program to include a requirement
that the sites clearly and prominently display voter
registration application forms.
<all>
Introduced in House
Introduced in House
Referred to the Committee on House Administration, and in addition to the Committee on Ways and Means, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on House Administration, and in addition to the Committee on Ways and Means, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
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