,i  #aaf? ,,congress  #b;d ,session  ,h4
 ,r4 #hjfb  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,augu/ #ad1 #bjbj,mr4 
,vela introduc$ ! foll[+ bill2 :i* 0    
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to provide electronic    
fil+ receipts to taxpay]s :o file tax   
returns via electronic fil+ process1 & =
 o!r purposes4  #a4 ,%ort title ,?is    
,act may be cit$ z ! ,e-,fil+ ,/&>ds    
,improvem5t ,act4  #b4 ,electronic fil+ 
requirem5ts am5d$ to include receipts1  
rejection explanations  7a7 ,9 g5]al    
,section #fjaa7;f7 ( ! ,int]nal ,rev5ue 
,code ( #aihf is am5d$ by add+ at ! end 
! foll[+ new p>agraph3  7#c7 ,!         
,secret>y %all promote ! use (          
electronically fil$ returns by requir+ t
 all taxpay]s submitt+ returns ( tax via
 electronic fil+ process %all be issu$  
an e-fil+ receipt via ! taxpay]'s *os5  
me?od ( correspond5ce :i* %all indicate 
! acceptance or rejection ( a return1 & 
if su* return is reject$-- 7,a7 su*     

receipt %all provide in=mation ab\t !   
/eps necess>y to resolve ! issue caus+  
su* rejection1  7,b7 ! taxpay] %all be  
all[$ #ae bus9ess days to correct &     
re-submit su* return1 &  7,c7 if su*    
return is n re-submitt$ )9 #ae bus9ess  
days1 su* return %all be treat$ z a pap]
 return4  4  7b7 ,con=m+ am5dm5t        
,section #ffea ( su* ,code is am5d$ by  
add+ at ! end ! foll[+ new p>agraph3    
7k7 ,treatm5t ( returns grant$ ext5sion 
or treat$ z pap] returns "u section     
#fjaa7;f7 ,9 ! case ( a return grant$ a 
#ae bus9ess day ext5sion or treat$ z a  
pap] return "u section #fjaa7;f71 su*   
return %all be treat$ z timely fil$ by !
 taxpay] & n subject to ! addition to ! 
tax "u subsection 7a74  4  7c7          
,effective date ,! am5dm5ts made by ?is 
section %all apply to returns ( tax     
submitt$ fil+ via electronic fil+       
process aft] ! date ( ! enactm5t ( ?is  
,act4