,,ii  #aagth ,,congress  #ast ,session  
,s4 #bghb  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,september #ba1
 #bjba,ms4 ,hassan 7for herself and ,mr4
 ,paul7 introduced the following bill2  
which was read twice and referred to the
 ,committee on ,homeland ,security and  
,governmental ,affairs  ,a ,,bill  ,to  
address recommendations made to         
,congress by the ,government            
,accountability ,office and detailed in 
the annual duplication report1 and for  
other purposes4  #a4 ,short title2 table
 of contents  7a7 ,short title ,this    
,act may be cited as the ,acting on the 
,annual ,duplication ,report ,act of    
#bjba4  7b7 ,table of contents ,the     
table of contents for this ,act is as   
follows3 ,sec4 #a4 ,short title2 table  
of contents4,sec4 #b4 ,findings2 sense  
of ,congress4,title ,i--,department of  
,defense,sec4 #aja4 ,enhancing ,federal 
revenue through reviewing and reporting 
on use and management of administrative 
surcharges under foreign military sales 

program4,sec4 #ajb4 ,modification of    
calculation of military housing         
contractor pay for privatized military  
housing4,title ,,ii--,department of     
,education,sec4 #bja4 ,maximizing       
effective use and recoupment of ,federal
 student loans by closing the           
forbearance loophole and amending       
default rates4,title ,,iii--,department 
of ,energy,sec4 #cja4 ,increasing       
,federal revenue by reviewing and       
reporting on optimal size of ,strategic 
,petroleum ,reserve4,title              
,,iv--,department of ,housing and ,urban
 ,development,sec4 #dja4 ,optimizing    
revenue intake and saving taxpayer      
dollars at ,ginnie ,mae by assessing    
current practices and exploring         
alternative governance structures to    
provide better oversight4,title         
,v--,department of the ,treasury,sec4   
#eja4 ,saving ,federal funds by         
authorizing changes to the composition  
of circulating coins4,sec4 #ejb4        
,reducing the resource drain by         

requiring that electronically prepared  
paper returns include scannable         
code4,sec4 #ejc4 ,protecting the        
security of taxpayer information held by
 third-party providers by improving     
coordination and establishing minimum   
security requirements to reduce         
fragmentation4  #b4 ,findings2 sense of 
,congress  7a7 ,findings ,congress makes
 the following findings3 7#a7 ,the      
annual reports prepared by the          
,comptroller ,general of the ,united    
,states under section #ba of the ,joint 
,resolution entitled ,joint ,resolution 
increasing the statutory limit on the   
public debt1 approved ,february #ab1    
#bjaj 7#ca ,u4,s4,c4 #gab note2 ,public 
,law #aaa-aci71 have produced           
approximately #dbi1jjj1jjj1jjj in       
financial benefits for the ,federal     
,government4  7#b7 #bjba marks the      
#ajj-year anniversary of the creation of
 the ,government ,accountability ,office
 and its contributions to improving the 
management and fiscal responsibility of 

the ,federal ,government4  7#c7 ,the    
#bjba report entitled ,additional       
,opportunities to ,reduce               
,fragmentation1 ,overlap1 and           
,duplication and ,achieve ,billions in  
,financial ,benefits 7,,gao-#ba-dee,,sp7
 identified #aab new actions that       
,congress or the executive branch can   
take to improve efficiency and          
effectiveness across the ,federal       
,government1 and potentially to save    
tens of billions of dollars4  7#d7      
,those financial benefits cannot be     
realized without full implementation of 
the actions and recommendations set     
forth by the ,comptroller ,general of   
the ,united ,states4  7#e7 ,of the #aab 
new actions1 one requires legislation to
 be fully implemented1 and it concerns  
adjusting the rate calculation for      
paying military housing contractors4    
7b7 ,sense of ,congress ,it is the sense
 of ,congress that-- 7#a7 it is the     
responsibility of ,congress and the     
executive branch to take action to      

implement recommendations made in the   
annual reports of the ,government       
,accountability ,office on reducing     
duplication in ,federal programs to be  
good stewards of taxpayer dollars2  7#b7
 legislation and adequate resources are 
needed to ensure that all potential     
financial benefits are realized from the
 implementation of those                
recommendations2 and  7#c7 while some   
recommendations for congressional action
 from previous reports have been        
resolved1 ,congress must continue to    
pursue the recommendations that have    
gone unaddressed in addition to the new 
recommendation for action presented in  
the #bjba report4  ,i ,department of    
,defense  #aja4 ,enhancing ,federal     
revenue through reviewing and reporting 
on use and management of administrative 
surcharges under foreign military sales 
program  7a7 ,foreign military sales    
program defined ,in this section1 the   
term foreign military sales program     
means the program authorized under      

chapter #b of the ,arms ,export ,control
 ,act 7#bb ,u4,s4,c4 #bgfa et seq474    
7b7 ,review  7#a7 ,in general ,the      
,secretary of ,defense1 acting through  
the ,director of the ,defense ,security 
,cooperation ,agency1 shall review      
options for expanding the use of        
administrative surcharges under the     
foreign military sales program1         
including practices for managing        
administrative surcharges and contract  
administration services surcharges4     
7#b7 ,matters to be included ,the review
 conducted under paragraph 7#a7 shall   
include the following3 7,a7 ,a          
determination of which specific expenses
 are incurred by the ,united ,states    
,government in operation of the foreign 
military sales program that the         
administrative surcharge does not pay   
for as of the date of the enactment of  
this ,act4  7,b7 ,the estimated annual  
cost of each of such specific expenses4 
7,c7 ,an assessment of the costs and    
benefits of funding such specific       

expenses through the administrative     
surcharge1 including any data to support
 such an assessment4  7,d7 ,an          
assessment of how the ,department of    
,defense calculates the lower bound1 or 
safety level1 for the administrative    
surcharge account and the contract      
administration services surcharge       
account1 including what specific factors
 inform the calculation and whether such
 a method for calculating the safety    
level is still valid or should be       
revisited4  7,e7 ,an assessment of the  
process used by the ,department of      
,defense to review and set rates for the
 administrative surcharge and the       
contract administration services        
surcharge1 including the extent to which
 outside parties are consulted and any  
proposals the ,department of ,defense   
may have for better ensuring that the   
rates are set appropriately4  7,f7 ,such
 other matters as the ,secretary of     
,defense determines to be appropriate4  
7c7 ,report required ,not later than    

#ahj days after the date of the         
enactment of this ,act1 the ,secretary  
of ,defense1 acting through the         
,director of the ,defense ,security     
,cooperation ,agency1 shall submit to   
the ,committee on ,armed ,services of   
the ,senate and the ,committee on ,armed
 ,services of the ,house of             
,representatives a report on-- 7#a7 the 
findings of the review conducted under  
subsection 7b72 and  7#b7 any           
legislative changes needed to allow the 
administrative surcharge under the      
foreign military sales program to pay   
for any expenses currently not covered  
by that surcharge4  #ajb4 ,modification 
of calculation of military housing      
contractor pay for privatized military  
housing ,section #fjf7;a7 of the ,john  
,s4 ,mc,cain ,national ,defense         
,authorization ,act for ,fiscal ,year   
#bjai 7,public ,law #aae-bcb2 #aj       
,u4,s4,c4 #bhga note7 is amended-- 7#a7 
in paragraph 7#a77;,b7-- 7,a7 by        
striking #b4e percent and inserting #ej 

percent2 and  7,b7 by striking section  
#djc7;b77#c77;,a77i7 and inserting      
section #djc7;b77#c77;,a77ii72 and  7#b7
 in paragraph 7#b77;,b7-- 7,a7 by       
striking #b4e percent and inserting #ej 
percent2 and  7,b7 by striking section  
#djc7;b77#c77;,a77i7 and inserting      
section #djc7;b77#c77;,a77ii74  ,,ii    
,department of ,education  #bja4        
,maximizing effective use and recoupment
 of ,federal student loans by closing   
the forbearance loophole and amending   
default rates  7a7 ,default management  
plan ,section #dce7;a77#g77;,a7 of the  
,higher ,education ,act of #aife 7#bj   
,u4,s4,c4 #ajhe7;a77#g77;,a77 is        
amended-- 7#a7 by redesignating clause  
7ii7 as clause 7iii72 and  7#b7 by      
inserting after clause 7i7 the          
following3  7ii7 ,prohibition ,the plan 
required under clause 7i7 shall not     
include placing students in forbearance 
as a means of reducing the cohort       
default rate of the institution4  4  7b7
 ,forbearance rules ,section #dce7m77#a7

 of the ,higher ,education ,act of #aife
 7#bj ,u4,s4,c4 #ajhe7m77#a77 is amended
 by adding at the end the following3    
7,d7 ,with respect to a cohort default  
rate calculated for an institution under
 this paragraph for fiscal year #bjba   
and for each succeeding fiscal year1 the
 cohort default rate shall be calculated
 such that in determining the number of 
current and former students at an       
institution who enter repayment for such
 fiscal year-- 7i7 any student who is in
 nonmandatory forbearance for such      
fiscal year for a period of greater than
 #ah months but less than #cf months    
shall not be counted as entering        
repayment for that fiscal year2  7ii7   
any student described in clause 7i7     
shall be counted as entering repayment  
for the first fiscal year for which the 
student ceases to be in a period of     
forbearance and otherwise meets the     
requirements for being in repayment2 and
  7iii7 any student who is in a period  
of nonmandatory forbearance for #c or   

more years shall be counted as in       
default and included in the             
institution's total number of students  
in default4  4  ,,iii ,department of    
,energy  #cja4 ,increasing ,federal     
revenue by reviewing and reporting on   
optimal size of ,strategic ,petroleum   
,reserve  7a7 ,review  7#a7 ,in general 
,the ,secretary of ,energy 7referred to 
in this section as the ,secretary7 shall
 conduct a review of options for a      
long-range target for the optimal size  
and configuration of the ,strategic     
,petroleum ,reserve established under   
part ,b of title ,i of the ,energy      
,policy and ,conservation ,act 7#db     
,u4,s4,c4 #fbca et seq47 7referred to in
 this section as the ,reserve74  7#b7   
,matters to be considered ,in conducting
 the review under paragraph 7#a71 the   
,secretary shall consider-- 7,a7 the    
volume of petroleum and petroleum       
products to be held in the ,reserve2    
7,b7 the infrastructure and             
modernization needs of the ,reserve2    

7,c7 the projections for future oil     
production and consumption in the       
,united ,states2  7,d7 the efficacy of  
the existing ,reserve to respond to     
domestic supply disruptions2  7,e7 the  
obligations of the ,international       
,energy ,agency2  7,f7 the expected     
responses of the private sector to any  
supply disruptions due to a suboptimal  
size and configuration of the ,reserve2 
and  7,g7 the costs and benefits of a   
range of potential sizes and            
configurations of the ,reserve4  7b7    
,report ,not later than #ahj days after 
the date of enactment of this ,act1 the 
,secretary shall submit to the          
,committee on ,energy and ,natural      
,resources of the ,senate and the       
,committee on ,energy and ,commerce of  
the ,house of ,representatives a report 
describing-- 7#a7 the findings of the   
review conducted under subsection 7a72  
and  7#b7 recommendations for           
legislation needed to optimize the size 
and configuration of the ,reserve4  ,,iv

 ,department of ,housing and ,urban     
,development  #dja4 ,optimizing revenue 
intake and saving taxpayer dollars at   
,ginnie ,mae by assessing current       
practices and exploring alternative     
governance structures to provide better 
oversight  7a7 ,definitions ,in this    
section-- 7#a7 the term appropriate     
congressional committees means-- 7,a7   
the ,committee on ,banking1 ,housing1   
and ,urban ,affairs of the ,senate2     
7,b7 the ,committee on ,homeland        
,security and ,governmental ,affairs of 
the ,senate2  7,c7 the ,committee on    
,financial ,services of the ,house of   
,representatives2 and  7,d7 the         
,committee on ,oversight and ,reform of 
the ,house of ,representatives2  7#b7   
the term ,association means the         
,government ,national ,mortgage         
,association2 and  7#c7 the term        
,secretary means the ,secretary of      
,housing and ,urban ,development4  7b7  
,guaranty fee study and report ,not     
later than #a year after the date of    

enactment of this ,act1 the ,secretary  
shall conduct a study and submit to the 
appropriate congressional committees and
 the ,comptroller ,general of the       
,united ,states a report on the adequacy
 of the guaranty fee of the ,association
 for single-family mortgage-backed      
securities1 which shall-- 7#a7 evaluate 
the extent to which the level of the    
guaranty fee for single-family          
mortgage-backed securities provides the 
,association with sufficient reserves to
 cover potential losses under different 
economic scenarios1 including adverse   
scenarios1 based on an actuarial or     
similar analysis2  7#b7 identify the    
types of standards that the ,association
 could use to set the guaranty fee for  
single-family mortgage-backed securities
 and evaluate which standard or         
standards would enable the ,association 
to set the guaranty fee at an           
appropriate level in line with the      
mission of the ,association2  7#c7      
assess the benefits and costs of        

adopting a risk-based guaranty fee for  
single-family mortgage-backed securities
 that imposes a higher fee on higher    
risk issuers2  7#d7 analyze how and to  
what extent an increase in the guaranty 
fee 7for all issuers and a subset of    
riskier issuers7 would affect borrowers'
 financing1 closing1 and other related  
costs for federally insured mortgage    
loans2 and  7#e7 if warranted1 include  
recommendations for any necessary       
amendments to the ,national ,housing    
,act 7#ab ,u4,s4,c4 #agja et seq47 to   
change the guaranty fee for             
single-family mortgage-backed           
securities1 including for establishing a
 standard under which the ,association  
can determine the level of the guaranty 
fee for single-family mortgage-backed   
securities4  7c7 ,reliance on           
contractors study and report ,not later 
than #a year after the date of enactment
 of this ,act1 the ,secretary shall     
conduct a study and submit to the       
appropriate congressional committees and

 the ,comptroller ,general of the       
,united ,states a report evaluating the 
workforce composition of the            
,association in consideration of the    
critical functions of the ,association1 
which shall-- 7#a7 analyze-- 7,a7 the   
number of ,federal employees and        
contractors by type of role or position 
that the ,association uses to perform   
compliance1 risk management1 and other  
critical functions1 and the cost of a   
full-time equivalent ,federal employee  
versus a contractor for comparable roles
 or positions2  7,b7 the extent to which
 the ,association could use ,federal    
employees instead of contractors by role
 or position to perform critical        
functions2  7,c7 the types and amounts  
of costs that the ,association could    
save by using ,federal employees instead
 of contractors1 where possible1 to     
perform critical functions1 such as     
savings from differences in pay and not 
having to oversee contractors2  7,d7    
whether the ,association would face any 

legal or other obstacles in using       
,federal employees instead of           
contractors to perform critical         
functions2 and  7,e7 the potential      
negative and positive effects of using  
,federal employees instead of           
contractors on the ability of the       
,association to achieve the mission of  
the ,association2 and  7#b7 if          
warranted1 include recommendations for  
any necessary amendments to the         
,national ,housing ,act 7#ab ,u4,s4,c4  
#agja et seq47 to change the funding    
structure of the ,association4  7d7     
,compensation structure study and report
 ,not later than #a year after the date 
of enactment of this ,act1 the          
,secretary shall conduct a study and    
submit to the appropriate congressional 
committees and the ,comptroller ,general
 of the ,united ,states a report        
evaluating the workforce challenges of  
the ,association1 which shall-- 7#a7    
analyze1 quantitatively to the extent   
possible1 the challenges of the         

,association in hiring and retaining    
staff1 including compensation1 during   
the #c-year period preceding the report2
  7#b7 identify and summarize the       
options that the ,association has       
pursued within existing authorities to  
address the staffing challenges of the  
,association1 including which agencies  
or offices were involved1 and the key   
decisions and outcomes of those efforts2
  7#c7 identify options that the        
,association did not pursue within      
existing authorities to address the     
staffing challenges of the ,association 
and the reasons for not pursuing those  
options2  7#d7 identify and evaluate    
options outside of existing authorities 
that the ,association could use to      
address the staffing challenges of the  
,association and the potential benefits 
and costs of those options2 and  7#e7 if
 warranted1 include recommendations for 
any necessary amendments to the         
,national ,housing ,act 7#ab ,u4,s4,c4  
#agja et seq47 to change how the        

,government ,national ,mortgage         
,association sets compensation4  7e7    
,review of reforms to ,ginnie ,mae's    
organizational and oversight structure  
,the ,comptroller ,general of the       
,united ,states shall conduct a study   
and submit to the appropriate           
congressional committees a report on    
alternate ways of overseeing the        
,association to address increasing      
risks1 which shall-- 7#a7 review the    
reports submitted by the ,secretary     
under subsections 7b71 7c71 and 7d7 to  
determine if the reports addressed the  
required provisions and assess any      
recommendations made in those reports2  
7#b7 identify key challenges or         
constraints that the ,association has   
faced under the governance and funding  
structure of the ,association as a      
government corporation within the       
,department of ,housing and ,urban      
,development2  7#c7 identify alternative
 models under which the governance and  
funding structure of the ,association   

could be reorganized to better support  
housing policy priorities in the ,united
 ,states and to ensure that the         
,association fulfilling the role of     
increasing liquidity in the housing     
finance market while also minimizing    
risk to the taxpayer2  7#d7 evaluate the
 potential positive and negative impacts
 of the models described in paragraph   
7#c7 on the ,association1 the           
,department of ,housing and ,urban      
,development1 and other stakeholders2   
7#e7 obtain input from relevant         
stakeholders1 such as ,federal entities1
 lenders1 issuers1 investors1 affordable
 housing advocates1 and researchers1 on 
reforms to the organizational and       
oversight structure of the ,association2
  7#f7 consider the housing finance     
system and ways in which alternative    
oversight structures of the ,association
 could impact the system2 and  7#g7     
review such other information as the    
,comptroller ,general determines        
relevant4  ,v ,department of the        

,treasury  #eja4 ,saving ,federal funds 
by authorizing changes to the           
composition of circulating coins  7a7   
,section #eaab of title #ca1 ,united    
,states ,code1 is amended by adding at  
the end the following3  7bb7            
,composition of circulating coins  7#a7 
,in general ,notwithstanding any other  
provision of law1 and subject to the    
other provisions of this subsection1 the
 ,director of the ,united ,states ,mint 
7referred to in this subsection as the  
,director71 in consultation with the    
,secretary1 may modify the metallic     
composition of circulating coins to a   
new metallic composition 7including by  
prescribing reasonable manufacturing    
tolerances with respect to those coins7 
if a study and analysis conducted by the
 ,united ,states ,mint1 including       
solicitation of input1 including input  
on acceptor tolerances and requirements1
 from industry stakeholders who could be
 affected by changes in the composition 
of circulating coins1 indicates that the

 modification will-- 7,a7 reduce costs  
incurred by the taxpayers of the ,united
 ,states2  7,b7 be seamless1 which shall
 mean the same diameter and weight as   
,united ,states coinage being minted on 
the date of enactment of this subsection
 and that the coins will work           
interchangeably in most coin acceptors  
using electromagnetic signature         
technology2 and  7,c7 have as minimal an
 adverse impact as possible on the      
public and stakeholders4  7#b7          
,notification to ,congress ,on the date 
that is at least #ij legislative days   
before the date on which the ,director  
begins making a modification described  
in paragraph 7#a71 the ,director shall  
submit to ,congress notice that-- 7,a7  
provides a justification for the        
modification1 including the support for 
that modification in the study and      
analysis required under paragraph 7#a7  
with respect to the modification2  7,b7 
describes how the modification will     
reduce costs incurred by the taxpayers  

of the ,united ,states2  7,c7 certifies 
that the modification will be seamless1 
as described in paragraph 7#a77;,b72 and
  7,d7 certifies that the modification  
will have as minimal an adverse impact  
as possible on the public and           
stakeholders4  7#c7 ,congressional      
authority ,the ,director may begin      
making a modification proposed under    
this subsection not earlier than the    
date that is #ij legislative days after 
the date on which the ,director submits 
to ,congress the notice required under  
paragraph 7#b7 with respect to that     
modification1 unless ,congress1 during  
the period of #ij legislative days      
beginning on the date on which the      
,director submits that notice-- 7,a7    
finds that the modification is not      
justified in light of the information   
contained in that notice2 and  7,b7     
enacts a joint resolution of disapproval
 of the proposed modification4  7#d7    
,procedures ,for purpose of paragraph   
7#c7-- 7,a7 a joint resolution of       

disapproval is a joint resolution the   
matter after the resolving clause of    
which is as follows3 ,that ,congress    
disapproves the modification submitted  
by the ,director of the ,united ,states 
,mint42 and  7,b7 the procedural rules  
in the ,house of ,representatives and   
the ,senate for a joint resolution of   
disapproval described under paragraph   
7#c7 shall be the same as provided for a
 joint resolution of disapproval under  
chapter #h of title #e1 ,united ,states 
,code4  4  7b7 ,determination of        
budgetary effects ,the budgetary effects
 of this ,act1 for the purpose of       
complying with the ,statutory           
,pay-,as-,you-,go-,act of #bjaj1 shall  
be determined by reference to the latest
 statement titled ,budgetary ,effects of
 ,,paygo ,legislation for this ,act1    
submitted for printing in the           
,congressional ,record by the ,chairman 
of the ,senate ,budget ,committee1      
provided that such statement has been   
submitted prior to the vote on passage4 

#ejb4 ,reducing the resource drain by   
requiring that electronically prepared  
paper returns include scannable code    
7a7 ,in ,general ,subsection 7e7 of     
section #fjaa of the ,internal ,revenue 
,code of #aihf is amended by adding at  
the end the following new paragraph3    
7#h7 ,special rule for returns prepared 
electronically and submitted on paper   
,the ,secretary shall require that any  
return of tax which is prepared         
electronically1 but is printed and filed
 on paper1 bear a code which can1 when  
scanned1 convert such return to         
electronic format4  4  7b7 ,conforming  
amendment ,paragraph 7#a7 of section    
#fjaa7;e7 of such ,code is amended by   
striking paragraph 7#c7 and inserting   
paragraphs 7#c7 and 7#h74  7c7          
,effective date ,the amendments made by 
this section shall apply to returns of  
tax the due date for which 7determined  
without regard to extensions7 is after  
,december #ca1 #bjba4  #ejc4 ,protecting
 the security of taxpayer information   

held by third-party providers by        
improving coordination and establishing 
minimum security requirements to reduce 
fragmentation  7a7 ,regulation of       
security requirements for tax return    
preparers and authorized ,e-,file       
providers  7#a7 ,in general ,not later  
than #ahj days after the date of the    
enactment of this ,act1 the ,secretary  
of the ,treasury 7or the ,secretary's   
delegate7 shall prescribe standards for 
the security of return information and  
information technology systems that are 
consistent with security standards      
issued by the ,national ,institute for  
,standards and ,technology4  7#b7       
,penalty for failure to secure          
information  7,a7 ,in general ,section  
#ffie of the ,internal ,revenue ,code of
 #aihf is amended by redesignating      
subsection 7h7 as subsection 7i7 and by 
inserting after subsection 7g7 the      
following new subsection3  7h7 ,failure 
,to comply with electronic return       
security standards ,any person who is   

authorized by the ,secretary to provide 
electronic filing services and who fails
 to secure return information and       
information technology standards in such
 manner as prescribed by the ,secretary 
shall pay a penalty of #ejj for each    
such failure4 ,the maximum penalty      
imposed under this subsection on any    
person with respect to any calendar year
 shall not exceed #be1jjj4  4  7,b7     
,inflation adjustment ,section #ffie7;i7
 of such ,code1 as redesignated by      
subparagraph 7,a71 is amended-- 7i7 by  
redesignating paragraph 7#b7 as         
paragraph 7#c72  7ii7 by inserting after
 paragraph 7#a7 the following new       
paragraph3  7#b7 ,failure to comply with
 security standards ,in the case of any 
failure described in subsection 7h7 in a
 calendar year beginning after #bjbb1   
each of the dollar amounts under        
subsection 7h7 shall be increased by an 
amount equal to such dollar amount      
multiplied by the cost-of-living        
adjustment determined under section     

#a7;f77#c7 for the calendar year        
determined by substituting calendar year
 #bjba for calendar year #bjaf in       
subparagraph 7,a77ii7 thereof4  2 and   
7iii7 in paragraph 7#c7 7as redesignated
 by clause 7i771 by striking paragraph  
7#a7 and inserting paragraph 7#a7 or    
7#b74  7,c7 ,effective date ,the        
amendments made by this paragraph shall 
apply to failures described in section  
#ffie7;h7 of the ,internal ,revenue     
,code of #aihf 7as added by subparagraph
 7,a77 after the date that is #fj days  
after the date the ,secretary prescribes
 the standards required under paragraph 
7#a74  7b7 ,coordination of taxpayer    
information security ,not later than    
#ahj days after the date of enactment of
 this ,act1 the ,commissioner of        
,internal ,revenue shall develop an     
organizational plan to create a         
centralized body or other governance    
structure to coordinate all aspects of  
the ,internal ,revenue ,service's       
efforts to protect return information   

while being held or transmitted by those
 authorized by the ,internal ,revenue   
,service to provide electronic filing   
services4 ,the ,commissioner shall      
transmit the organizational plan to the 
,committee on ,finance of the ,senate1  
the ,committee on ,homeland ,security   
and ,governmental ,affairs of the       
,senate1 the ,committee on ,ways and    
,means of the ,house of                 
,representatives1 and the ,committee on 
,oversight and ,reform of the ,house of 
,representatives4