,,ii  #aacth ,,congress  #ast ,session  
,s4 #ffi  ,,in ,,the ,,senate ,,of ,,the
 ,,united ,,states  ,april #i1 #bjac    
,mr4 ,pryor 7for himself1 ,mr4 ,isakson1
 and ,mr4 ,portman7 introduced the      
following bill2 which was read twice and
 referred to the ,committee on ,finance 
,a ,,bill  ,to make permanent the       
,internal ,revenue ,service ,free ,file 
program4  #a4 ,short title ,this ,act   
may be cited as the ,free ,file ,program
 ,act of #bjac4  #b4 ,findings ,the     
,congress finds the following3  7#a7    
,the ,internal ,revenue ,service 7,,irs7
 ,free ,file program as established by  
the ,,irs pursuant to public rulemaking 
and set forth in the ,federal ,register1
 ,vol4 #fg1 ,no4 #bac1 ,monday1         
,november #d1 #bjjb1 pages #fgbdg-fgbea1
 and in implementing agreements and     
governing rules and requirements between
 the ,,irs and the tax software and     
electronic industry between #bjjc and   
#bjab1 has been successful and          
significant in the efforts of the       

,federal ,government to increase the    
electronic filing of individual income  
tax returns of low and moderate income  
taxpayers4  7#b7 ,by the end of the     
current tax return filing season more   
than #cf1jjj1jjj ,federal individual    
income tax returns will have been       
prepared and filed electronically for   
free over the life of the ,,irs ,free   
,file program4  7#c7 ,the ,,irs ,free   
,file program offers ,federal individual
 income tax return preparation and      
electronic filing services to more than 
#gj percent of taxpayers1 approximately 
#ajj1jjj1jjj taxpayers at the end of the
 current tax filing period1 with tax    
software and electronic filing provided 
at no cost to the taxpayers who use the 
service or to the ,federal ,government  
from tax software and electronic filing 
companies participating in the program4 
7#d7 ,by the end of the current tax     
return filing season1 it is estimated   
that the ,,irs ,free ,file program will 
have saved taxpayers approximately      

#a1jjj1jjj1jjj and will have saved the  
,federal ,government about #abe1jjj1jjj 
in processing costs4  #c4 ,internal     
,revenue ,service ,free ,file ,program  
7a7 ,the ,secretary of the ,treasury1 or
 the ,secretary's delegate1 is          
authorized and directed to continue to  
operate the ,internal ,revenue ,service 
7,,irs7 ,free ,file program as          
established by the ,,irs in the public  
rulemaking of ,november #d1 #bjjb1 and  
subsequent agreements and governing     
rules4  7b7 ,the ,,irs ,free ,file      
program shall continue to provide free  
online individual income tax preparation
 and electronic filing services to the  
#gj percent of taxpayers with the lowest
 income1 determined using prior year    
taxpayer adjusted gross income4 ,the    
number of taxpayers receiving such      
services each year shall be adjusted for
 each filing season based on taxpayer   
population and income changes1 but the  
percentage specified in the preceding   
sentence shall not change4  7c7 ,the    

,,irs shall continue to work            
cooperatively with the private sector   
through the ,free ,file ,alliance to    
provide free individual income tax      
preparation and electronic filing       
services and shall not compete with the 
private sector in providing these       
services to taxpayers1 nor shall the    
,,irs acquire1 develop1 or deploy       
enabling systems to duplicate or replace
 private sector tax preparation         
services4  7d7 ,the ,secretary of the   
,treasury1 or the ,secretary's delegate1
 shall not establish1 develop1 sponsor1 
acquire1 or make available individual   
income tax preparation software or      
electronic filing services except       
through the ,,irs ,free ,file program   
and the ,internal ,revenue ,service's   
,taxpayer ,assistance ,centers1 ,tax    
,counseling for the ,elderly1 and       
volunteer income tax assistance 7,,vita7
 programs4