Streamlining IRS Operations Act

Streamlining IRS Operations Act

This bill requires the Internal Revenue Service to require that any tax return that is prepared electronically, but is printed and filed on paper, bear a code that can convert such return to an electronic format when scanned.

[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2688 Introduced in House (IH)]

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118th CONGRESS
  1st Session
                                H. R. 2688

 To amend the Internal Revenue Code of 1986 to require electronically 
prepared tax returns to include scannable code when submitted on paper.


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                    IN THE HOUSE OF REPRESENTATIVES

                             April 18, 2023

 Ms. Porter (for herself, Mr. Connolly, and Mr. Mfume) 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 require electronically 
prepared tax returns to include scannable code when submitted on paper.

    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 ``Streamlining IRS Operations Act''.

SEC. 2. REDUCING THE RESOURCE DRAIN BY REQUIRING THAT ELECTRONICALLY 
              PREPARED PAPER RETURNS INCLUDE SCANNABLE CODE.

    (a) In General.--Section 6011(e) of the Internal Revenue Code of 
1986 is amended--
            (1) by redesignating the paragraph (6) relating to 
        application of numerical limitation to returns relating to 
        deferred compensation plans as paragraph (7), and
            (2) 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.''.
    (b) Conforming Amendment.--Section 6011(e)(1) of such Code is 
amended by striking ``paragraph (3)'' and inserting ``paragraphs (3) 
and (8)''.
    (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, 2023.
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