,,ii  #aaf? ,,congress  #a/ ,session    
,s4 #aaid  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,april #aa1 #bjai,ms4  
,w>r5 7= h]self1 ,mrs4 ,%ahe51 ,mr4     
,:iteh\se1 ,ms4 ,baldw91 ,mr4 ,s&]s1    
,mr4 ,udall1 ,mr4 ,m>key1 ,ms4          
,duckwor?1 ,ms4 ,hassan1 ,mr4 ,m]kley1  
,mr4 ,book]1 & ,mr4 ,blum5?al7 introduc$
 ! foll[+ bill2 :i* 0 read twice &      
ref]r$ to ! ,committee on ,f9ance  ,a   
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to e/abli% a free on-l9e  
tax prep>ation & fil+ s]vice & programs 
t all[ taxpay]s to access ?ird-p>ty     
provid$ tax return in=mation4  #a4 ,%ort
 title ,?is ,act may be cit$ z ! ,tax   
,fil+ ,simplification ,act ( #bjai4  #b4
 ,prohibition on agreem5ts re/rict+     
,gov]nm5t tax prep>ation & fil+ s]vices 
,! ,secret>y ( ! ,treasury1 or !        
,secret>y's delegate1 may n ent] into   
any agreem5t aft] ! date ( ! enactm5t ( 
?is ,act :i* re/ricts ! ,secret>y's     
legal "r to provide tax return          
prep>ation s]vices or s(tw>e or to      

provide tax return fil+ s]vices4  #c4   
,gov]nm5t-assi/$ tax prep>ation & fil+  
s]vices  7a7 ,9 g5]al ,*apt] #gg ( !    
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new section3  
#gebi4 ,gov]nm5t-assi/$ tax-return      
prep>ation programs  7a7 ,e/abli%m5t (  
programs ,! ,secret>y %all e/abli% &    
op]ate ! foll[+ programs3 7#a7 ,onl9e   
tax prep>ation & fil+ s(tw>e ,n lat] ?an
 ,janu>y #ca1 #bjba1 s(tw>e = !         
prep>ation & fil+ ( individual income   
tax returns = taxable ye>s beg9n+ aft]  
#bjai4  7#b7 ,taxpay] data access ,n    
lat] ?an ,m>* #a1 #bjba1 a program "u   
:i* taxpay]s may d[nload ?ird-p>ty      
provid$ return in=mation relat+ to      
individual income tax returns = taxable 
ye>s beg9n+ aft] #bjai4  7#c7 ,tax      
return prep>ation ,n lat] ?an ,m>* #a1  
#bjba1 a program "u :i* eligible        
individuals 7z def9$ "u subsection      
7c77#a77 may elect to h income tax      
returns = taxable ye>s beg9n+ aft] #bjai
 prep>$ by ! ,secret>y4  7b7            

,requirem5ts = ,taxpay] ,data ,access   
,program  7#a7 ,9 g5]al ,return         
in=mation "u ! program e/abli%$ "u      
subsection 7a77#b7 %all be made         
available-- 7,a7 n lat] ?an #ae days    
aft] ! ,secret>y receives su* in=mation1
 &  7,b7 ?r\gh a secure function t all[s
 a taxpay] to d[nload su* in=mation f ! 
,secret>y's website 9 bo? a pr9table    
docum5t file & 9 a comput]-readable =m  
suitable = use by automat$ tax          
prep>ation s(tw>e4  7#b7 ,?ird-p>ty     
provid$ return in=mation def9$ ,=       
purposes ( ?is section1 ! t]m ?ird-p>ty 
provid$ return in=mation means-- 7,a7   
in=mation report$ to ! ,secret>y ?r\gh  
an in=mation return 7z def9$ 9 section  
#fgbd7;d77#a771  7,b7 in=mation report$ 
to ! ,secret>y pursuant to section #bcb 
( ! ,social ,security ,act1 &  7,c7 su* 
o!r in=mation report$ to ! ,secret>y z  
is det]m9$ appropriate by ! ,secret>y = 
purposes ( ! program e/abli%$ "u        
subsection 7a77#b74  7c7 ,tax return    
prep>ation  7#a7 ,eligible individual ,=

 purposes ( ! program e/abli%$ "u       
subsection 7a77#c7-- 7,a7 ,9 g5]al      
,except z provid$ 9 subp>agraphs 7,b7 & 
7,c71 ! t]m eligible individual means1 )
 respect to any taxable ye>1 any        
individual :o--  7i7 elects to          
p>ticipate 9 ! program e/abli%$ "u      
subsection 7a77#c71  7ii7 is an unm>ri$ 
individual 7o!r ?an a surviv+ sp\se 7z  
def9$ 9 section #b7;a77 or ! head ( a   
h\sehold 7z def9$ 9 section #b7;b7771   
7iii7 does n claim any d$uction all[$ "u
 section #fb = purposes ( det]m9+ adju/$
 gross income1  7iv7 claims ! /&>d      
d$uction "u section #fc1  7v7 does n    
file s*$ule ,c1 &  7vi7 has no income   
o!r ?an income f-- 7,i7 wages 7z def9$ 9
 section #cdja71  7,,ii7 int]e/1 or     
7,,iii7 divid5ds4  7,b7 ,limitation on  
eligibility = tax ye> #bjbj ,) respect  
to any taxable ye> beg9n+ 9 #bjbj1 ! t]m
 eligible individual %all only include  
su* populations ( individuals describ$ 9
 subp>agraph 7,a7 z is det]m9$ by !     
,secret>y4  7,c7 ,expansion (           

eligibility aft] tax ye> #bjbj  7i7 ,9  
g5]al ,at ! discretion ( ! ,secret>y1 ) 
respect to any taxable ye> beg9n+ aft]  
,decemb] #ca1 #bjbj1 ! t]m eligible     
individual may include populations (    
individuals :o w\ld n o!rwise satisfy ! 
requirem5ts e/abli%$ "u subp>agraph     
7,a71 su* z m>ri$ individuals1 heads (  
h\seholds1 taxpay]s :o are eligible to  
claim ! e>n$ income tax cr$it "u section
 #cb & h dep5d5ts1 taxpay]s :o are      
eligible to claim ! *ild tax cr$it "u   
section #bd1 taxpay]s :o claim d$uctions
 all[$ "u section #fb = purposes (      
det]m9+ adju/$ gross income1 & taxpay]s 
) income f non-employee comp5sation4    
7ii7 ,report ,n lat] ?an ,augu/ #ca1    
#bjbb1 ! ,secret>y %all submit a report 
to ,congress t conta9s recomm5dations = 
su* legislative or adm9i/rative actions 
z ! ,secret>y det]m9es necess>y )       
respect to exp&+ ! populations (        
individuals t may qualify z eligible    
individuals = purposes ( ! program      
e/abli%$ "u subsection 7a77#c74  7#b7   

,return mu/ be fil$ by individual ,no   
return prep>$ "u ! program e/abli%$ "u  
subsection 7a77#c7 %all be treat$ z fil$
 be=e ! date su* return is submitt$ by !
 taxpay] z provid$ "u ! rules ( section 
#fjaa4  7d7 ,v]ification ( id5tity  7#a7
 ,9 g5]al ,subject to p>agraph 7#b71 an 
individual %all n p>ticipate 9 any      
program describ$ 9 subsection 7a7 or    
access any in=mation "u su* a program   
unless su* individual has v]ifi$ _!     
id5tity to ! satisfaction ( ! ,secret>y4
  7#b7 ,prohibition  7,a7 ,9 g5]al ,=   
purposes ( v]ify+ ! id5tity ( any       
individual seek+ to p>ticipate 9 any    
program describ$ 9 subsection 7a7 or to 
access any in=mation "u su* a program1 !
 ,secret>y %all n employ any k-bas$     
v]ification proc$ures4  7,b7 ,k-bas$    
v]ification proc$ure ,= purposes ( ?is  
p>agraph1 ! t]m k-bas$ v]ification      
proc$ure means any proc$ure =           
v]ification ( ! id5tity ( an individual 
by means ( ask+ detail$ & p]sonal       
que/ions = :i* only t individual is     

presum$ to "k ! answ]s1 includ+ any su* 
proc$ures :i* are provid$ ?r\gh s]vice  
agreem5ts ) a cr$it report+ ag5cy4  7e7 
,taxpay] responsibility ,no?+ 9 ?is     
section %all be con/ru$ to absolve !    
taxpay] f full responsibility = !       
accuracy or complet5ess ( 8 return (    
tax4  7f7 ,prohibition on fees ,no fee  
may be impos$ on any taxpay] :o         
p>ticipates 9 any program e/abli%$ "u   
subsection 7a74  7g7 ,in=mation provid$ 
= wage & self-,employm5t income ,=      
purposes ( subsection 7a77#b71 9 ! case 
( in=mation relat+ to wages paid = any  
cal5d> ye> aft] #bjai requir$ to be     
provid$ to ! ,commission] ( ,social     
,security "u section #bje7;c77#b77;,a7 (
 ! ,social ,security ,act 7#db ,u4,s4,c4
 #dje7;c77#b77;,a771 ! ,commission] %all
 make su* in=mation available to !      
,secret>y n lat] ?an ! ,febru>y #ae ( ! 
cal5d> ye> foll[+ ! cal5d> ye> to :i*   
su* wages & self-employm5t income       
relate4  4  7b7 ,fil+ deadl9e =         
in=mation returns ,section #fjga7;b7 (  

su* ,code is am5d$ to read z foll[s3    
7b7 ,in=mation returns ,returns made "u 
"p ,,iii ( ?is *apt] %all be fil$ on or 
be=e ,janu>y #ca ( ! ye> foll[+ ! cal5d>
 ye> to :i* su* returns relate4 ,section
 #fjha %all n apply to returns "u su* "p
 ,,iii4  4  7c7 ,con=m+ am5dm5t to      
,social ,security ,act ,section         
#bje7;c77#b77;,a7 ( ! ,social ,security 
,act 7#db ,u4,s4,c4 #dje7;c77#b77;,a77  
is am5d$ by add+ at ! end ! foll[+ new  
s5t5ce3 ,= purposes ( ! prec$+ s5t5ce1 !
 ,commission] %all require t in=mation  
relat+ to wages paid be provid$ to !    
,secret>y ( ! ,treasury n lat] ?an      
,febru>y #ae ( ! ye> foll[+ ! cal5d> ye>
 to :i* su* wages & self-employm5t      
income relate44  7d7 ,cl]ical am5dm5t ,!
 table ( sections = *apt] #gg ( su*     
,code is am5d$ by add+ at ! end ! foll[+
 new item3  ,sec4 #gebi4                
,gov]nm5t-assi/$ tax-return prep>ation  
programs4  4  7e7 ,au?orization (       
appropriations ,!re is au?oriz$ to be   
appropriat$ to c>ry out ! am5dm5ts made 

by ?is section su* sums z may be        
necess>y = ea* ( fiscal ye>s #bjbj ?r\gh
 #bjbd4  7f7 ,effective date ,! am5dm5ts
 made by ?is section %all apply to      
returns = taxable ye>s beg9n+ aft]      
,decemb] #ca1 #bjai4