,,ii  #aaf? ,,congress  #a/ ,session    
,s4 #ahgf  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,june #ah1 #bjai ,mr4  
,portman 7= himself & ,mr4 ,b5net7      
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to direct !       
,secret>y ( ! ,treasury to e/abli% uni=m
 /&>ds = ! use ( electronic signatures )
 respect to any reque/ = disclosure ( a 
taxpay]'s return or return in=mation to 
a practition]4  #a4 ,%ort title ,?is    
,act may be cit$ z ! ,electronic        
,signature ,/&>ds ,act4  #b4 ,uni=m     
/&>ds = ! use ( electronic signatures = 
disclosure au?orizations to1 & o!r      
au?orizations (1 practition]s ,section  
#fjfa7;b77#c7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ to read z foll[s3     
7#c7 ,publi%$ guidance  7,a7 ,9 g5]al ,!
 ,secret>y %all publi% guidance z       
appropriate to def9e & implem5t any     
waiv] ( ! signature requirem5ts or any  
me?od adopt$ "u p>agraph 7#a74  7,b7    

,electronic signatures = disclosure     
au?orizations to1 & o!r au?orizations (1
 practition]s ,n lat] ?an #f mon?s aft] 
! date ( ! enactm5t ( ?is subp>agraph1 !
 ,secret>y %all publi% guidance to      
e/abli% uni=m /&>ds & proc$ures = !     
acceptance ( taxpay]s' signatures appe>+
 9 electronic =m ) respect to any reque/
 = disclosure ( a taxpay]'s return or   
return in=mation "u section #fajc7;c7 to
 a practition] or any p[] ( attorney    
grant$ by a taxpay] to a practition]4   
7,c7 ,practition] ,= purposes (         
subp>agraph 7,b71 ! t]m practition]     
means any individual 9 good /&+ :o is   
regulat$ "u section #ccj ( title #ca1   
,unit$ ,/ates ,code4  4