Autofill Act of 2024

[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 7435 Introduced in House (IH)]

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118th CONGRESS
  2d Session
                                H. R. 7435

 To amend the Internal Revenue Code of 1986 to establish a program to 
   populate downloadable tax forms with taxpayer return information.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           February 23, 2024

 Mr. Foster (for himself and Mr. Blumenauer) 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 establish a program to 
   populate downloadable tax forms with taxpayer return information.

    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 ``Autofill Act of 2024''.

SEC. 2. AUTOMATED PARTIALLY PRE-POPULATED TAX RETURNS.

    (a) In General.--Chapter 77 of the Internal Revenue Code of 1986 is 
amended by adding at the end the following new section:

``SEC. 7531. AUTOMATED PARTIALLY PRE-POPULATED TAX RETURNS.

    ``(a) Establishment of Program.--The Secretary shall establish a 
program under which taxpayers may download forms relating to the 
individual income tax returns that are populated with return 
information reported to the Secretary under chapter 61 and reported to 
the Secretary pursuant to section 232 of the Social Security Act.
    ``(b) Requirements Relating to Information.--
            ``(1) Deadline for making information available.--The 
        Secretary shall make such return information available under 
        the program established under subsection (a) not later than 15 
        days after the Secretary receives such information.
            ``(2) Format of information made available.--Return 
        information shall be made available under the program 
        established under subsection (a) in both a printable document 
        file suitable for manual completion and filing and in a 
        computer-readable form suitable for use by automated tax 
        preparation software.
    ``(c) Autofill Service Deadlines.--
            ``(1) Standards.--Not later than October 31, 2024, the 
        Secretary shall--
                    ``(A) establish standards for data download to tax 
                preparation software, and
                    ``(B) provide a demonstration server for 
                downloading the partially populated printable document 
                file.
            ``(2) Tax forms.--Not later than February 15, 2025, and 
        annually thereafter, the Secretary shall provide on the 
        Secretary's website a secure function that allows a taxpayer to 
        download, as both a printable document file and in a form 
        suitable for input to automatic tax preparation software, the 
        1040, 1040A, and 1040EZ forms that are populated with 
        information with respect to the taxpayer that is reported under 
        chapter 61 or any other provision of this title under which 
        reporting of information is required.
    ``(d) Taxpayer Responsibility.--Nothing in this section shall be 
construed to absolve the taxpayer from full responsibility for the 
accuracy or completeness of his return of tax.
    ``(e) Disclaimer.--Before any form can be downloaded under the 
program established under subsection (a), taxpayer must acknowledge 
that--
            ``(1) the taxpayer is responsible for the accuracy of his 
        return, and
            ``(2) all information provided in the downloadable form 
        under such program needs to be verified.
    ``(f) Information Provided for Wage and Self Employment Income.--
For purposes of subsection (a)--
            ``(1) Information related to calendar year 2024.--In the 
        case of information relating to wages paid, and amounts of 
        self-employment income, for calendar year 2024 required to be 
        provided to the Commissioner of Social Security under section 
        205(c)(2)(A) of the Social Security Act (42 U.S.C. 
        405(c)(2)(A)), the Commissioner shall, using best efforts, make 
        such information available to the Secretary not later than 
        January 31, 2025.
            ``(2) Information related to calendar year 2025 and 
        thereafter.--In the case of information relating to wages paid, 
        and amounts of self-employment income, for any calendar year 
        after 2024 required to be provided to the Commissioner of 
        Social Security under section 205(c)(2)(A) of the Social 
        Security Act (42 U.S.C. 405(c)(2)(A)), the Commissioner shall 
        make such information available to the Secretary not later than 
        the January 31 of the calendar year following the calendar year 
        to which such wages and self-employment income relate.''.
    (b) Filing Deadline for Information Returns.--Section 6071(b) of 
such Code is amended to read as follows:
    ``(b) Information Returns.--Returns made under part III of this 
subchapter shall be filed on or before January 31 of the year following 
the calendar year to which such returns relate. Section 6081 shall not 
apply to returns under such part III.''.
    (c) Conforming Amendment to Social Security Act.--Section 
205(c)(2)(A) of the Social Security Act (42 U.S.C. 405(c)(2)(A)) is 
amended by adding at the end the following new sentence: ``For purposes 
of the preceding sentence, the Commissioner shall require that 
information relating to wages paid, and amounts of self-employment 
income, be provided to the Commissioner not later than January 31 of 
the year following the calendar year to which such wages and self-
employment income relate.''.
    (d) Clerical Amendment.--The table of sections for chapter 77 of 
such Code is amended by adding at the end the following new item:

``Sec. 7531. Automated partially pre-populated tax returns.''.
    (e) Effective Date.--The amendments made by this section shall 
apply to returns for taxable years beginning after December 31, 2023.
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