,,ii  #aag? ,,congress  #b;d ,session   
,s4 #dejh  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,july #ab1 #bjbb,ms4   
,w>r5 7= h]self1 ,mrs4 ,%ahe51 ,mr4     
,:iteh\se1 ,ms4 ,baldw91 ,mr4 ,s&]s1    
,mr4 ,blum5?al1 ,mr4 ,m>key1 ,ms4       
,duckwor?1 ,ms4 ,hassan1 ,mr4 ,m]kley1  
,mr4 ,book]1 ,mr4 ,leahy1 ,mr4 ,padilla1
 ,mrs4 ,fe9/e91 ,mrs4 ,gillibr&1 ,mr4   
,s*atz1 ,mr4 ,ka9e1 ,ms4 ,smi?1 ,ms4    
,klobu*>1 ,mr4 ,casey1 ,ms4 ,/ab5[1 ,mr4
 ,k+1 & ,ms4 ,hirono7 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=mation & in=mation held by ! ,int]nal
 ,rev5ue ,s]vice4  #a4 ,%ort title ,?is 
,act may be cit$ z ! ,tax ,fil+         
,simplification ,act ( #bjbb4  #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  
#geca4 ,gov]nm5t-assi/$ tax-return      
prep>ation programs  7a7 ,e/abli%m5t (  
programs ,! ,secret>y %all e/abli% &    
op]ate ! foll[+ programs3 7#a7          
,simplifi$ tax b5efits portal =         
non-fil]s ,n lat] ?an ,m>* #a1 #bjbc1 a 
program ?r\gh :i* any eligible taxpay]  
7z def9$ 9 subsection 7b77#a77 c claim  
any cr$it all[$ "u subp>t ,c ( "p ,,iv (
 sub*apt] ,a ( *apt] #a 7includ+ ! e>n$ 
income tax cr$it "u section #cb & !     
portion ( ! *ild tax cr$it all[$ "u     
section #bd7;d77 = ! taxable ye> )\t be+
 requir$ to report any additional income
 data to ! ,int]nal ,rev5ue ,s]vice4    

7#b7 ,onl9e tax prep>ation & fil+ s(tw>e
 ,n lat] ?an ,janu>y #ca1 #bjbd1 s(tw>e 
= ! prep>ation & fil+ ( individual      
income tax returns = taxable ye>s beg9n+
 aft] #bjbb4  7#c7 ,taxpay] data access 
,n lat] ?an ,m>* #a1 #bjbd1 a program "u
 :i* taxpay]s may d[nload ?ird-p>ty     
provid$ return in=mation & ,,irs-held   
in=mation relat+ to individual income   
tax returns = taxable ye>s beg9n+ aft]  
#bjbb4  7#d7 ,exp$it$ tax fil+ ,n lat]  
?an ,m>* #a1 #bjbd1 a program "u :i*    
eligible individuals 7z def9$ 9         
subsection 7e77#a77 may elect to h      
income tax returns = taxable ye>s beg9n+
 aft] #bjbb prep>$ by ! ,secret>y4  7b7 
,simplifi$ tax b5efits portal =         
non-,fil]s  7#a7 ,eligible taxpay]  7,a7
 ,9 g5]al ,= purposes ( subsection      
7a77#a71 ! t]m eligible taxpay] means a 
taxpay] :o is n requir$ to file a return
 ( tax = ! taxable ye>4  7,b7 ,expansion
 to include populations o!r ?an         
non-fil]s ,at ! discretion ( !          
,secret>y1 ) respect to any taxable ye> 

beg9n+ aft] #bjbc1 ! t]m eligible       
taxpay] may include taxpay]s :o are     
requir$ to file a return ( tax = !      
taxable ye>4  7#b7 ,requirem5ts  7,a7 ,9
 g5]al ,! program describ$ 9 subsection 
7a77#a7 %all-- 7i7 reque/ no in=mation  
o!r ?an t :i*-- 7,i7 is /rictly requir$ 
= purposes ( det]m9+ ! am\nt ( any cr$it
 describ$ 9 subsection 7a77#a71 &       
7,,ii7 is n already conta9$ 9 ! records 
( ! ,int]nal ,rev5ue ,s]vice or to :i* !
 ,int]nal ,rev5ue ,s]vice does n h      
access1  7ii7 be us]-te/$1  7iii7 use   
pla9 language & be made available 9 all 
languages = :i* translations are provid$
 on ! public website ( ! ,int]nal       
,rev5ue ,s]vice1  7iv7 be accessible on 
mobile devices1  7v7 con=m to all       
guidel9es "u section #ejh ( !           
,rehabilitation ,act ( #aigc 7#bi       
,u4,s4,c4 #gid;d71  7vi7 be available = 
use by taxpay]s ?r\gh\t ! cal5d> ye>1   
7vii7 be display$ 9 a prom95t position  
on ! website ( ! ,int]nal ,rev5ue       
,s]vice1  7viii7 be adv]tis$ ?r\gh      

direct mail+s1 &  7ix7 provide real-"t  
fe$back to taxpay]s us+ ! program &1 9 !
 case ( a claim = any cr$it describ$ 9  
subsection 7a77#a7 :i* is n all[$ to !  
taxpay]1 provide additional in=mation to
 ! taxpay] on subsequ5t actions )       
respect to su* claim4  7,b7 ,exception  
,subp>agraph 7,a77i7 %all n apply )     
respect to any in=mation relat+ to      
demographic *>act]i/ics :i*-- 7i7 is    
collect$ by ! ,int]nal ,rev5ue ,s]vice =
 ! purposes ( improv+ equity1 &  7ii7 is
 n requir$ to be submitt$ by ! taxpay] =
 purposes ( us+ ! program describ$ 9    
subsection 7a77#a74  7#c7 ,det]m9ation (
 cr$it am\nt  7,a7 ,9 g5]al ,= purposes 
( det]m9+ ! am\nt ( any cr$it describ$ 9
 subsection 7a77#a71 ! ,secret>y %all   
det]m9e su* am\nt bas$ on-- 7i7 any     
in=mation :i* ! taxpay] elects to       
provide ?r\gh ! program describ$ 9 su*  
subsection1 &  7ii7 any in=mation       
available to ! ,int]nal ,rev5ue ,s]vice 
at ! "t t ! taxpay] is claim+ su* cr$it 
?r\gh ! program describ$ 9 su*          

subsection4  7,b7 ,subsequ5t ?ird-p>ty  
in=mation ,9 ! case ( any ?ird-p>ty     
provid$ return in=mation :i* is receiv$ 
by ! ,secret>y aft] any det]m9ation made
 "u subp>agraph 7,a7 ) respect to a     
taxpay]1 if su* in=mation w\ld h result$
 9 an increase 9 ! am\nt ( any cr$it    
describ$ 9 subsection 7a77#a7 _h x be5  
includ$ 9 ! prior det]m9ation made "u   
su* subp>agraph1 ! ,secret>y may make a 
paym5t to ! taxpay] 9 an am\nt equal to 
! diff]5ce betwe5-- 7i7 ! am\nt det]m9$ 
"u subp>agraph 7,a7 ) respect to su*    
cr$it prior to receipt ( su* in=mation1 
&  7ii7 ! am\nt t w\ld h o!rwise be5    
det]m9$ "u subp>agraph 7,a7 if su*      
subp>agraph _h be5 appli$ subsequ5t to !
 receipt ( su* in=mation4  7c7          
,requirem5ts = onl9e tax prep>ation &   
fil+ s(tw>e ,! s(tw>e describ$ 9        
subsection 7a77#b7 %all-- 7#a7 satisfy !
 requirem5ts describ$ 9 subsection      
7b77#b71 except t1 = purposes (         
subp>agraph 7,a77i77,i7 ( su*           
subsection1 su* subp>agraph %all be     

appli$ by sub/itut+ ! prep>ation & fil+ 
( an individual income tax return =     
det]m9+ ! am\nt ( any cr$it describ$ 9  
subsection 7a77#a71 &  7#b7 be          
compatible ) ! program describ$ 9       
subsection 7a77#a7 s z to p]mit a       
taxpay] to-- 7,a7 submit any requir$    
in=mation once = use by bo? programs1 & 
7,b7 bas$ on su* in=mation1 be direct$  
to ! appropriate program4  7d7          
,requirem5ts = ,taxpay] ,data ,access   
,program ,return in=mation "u ! program 
e/abli%$ "u subsection 7a77#c7 %all be  
made available-- 7#a7 = any cal5d> ye>  
beg9n+ aft] ,decemb] #ca1 #bjbd1 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 ! website ( ! ,int]nal  
,rev5ue ,s]vice 9 bo? a pr9table docum5t
 file & 9 a comput]-readable =m suitable
 = use by automat$ tax prep>ation       
s(tw>e4  7e7 ,exp$it$ tax fil+  7#a7    
,eligible individual ,= purposes ( !    
program e/abli%$ "u subsection 7a77#d7--

 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#d71  7ii7   
does n claim any d$uction all[$ "u      
section #fb = purposes ( det]m9+ adju/$ 
gross income1  7iii7 claims ! /&>d      
d$uction "u section #fc1  7iv7 does n   
file s*$ule ,c1 &  7v7 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> #bjbc ,) respect  
to any taxable ye> beg9n+ 9 #bjbc1 ! 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> #bjbc  7i7 ,9  
g5]al ,at ! discretion ( ! ,secret>y1 ) 
respect to any taxable ye> beg9n+ aft]  
#bjbc1 ! t]m eligible individual may    
include populations ( individuals :o    

w\ld n o!rwise satisfy ! requirem5ts    
e/abli%$ "u subp>agraph 7,a74  7ii7     
,report ,n lat] ?an ,augu/ #ca1 #bjbe1 !
 ,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#d74  7#b7 ,return mu/ be
 fil$ by individual ,no return prep>$ "u
 ! program e/abli%$ "u subsection       
7a77#d7 %all be treat$ z fil$ be=e !    
date su* return is submitt$ by ! taxpay]
 z provid$ "u ! rules ( section #fjaa4  
7#c7 ,int]action ) s(tw>e ,n lat] ?an   
,m>* #a1 #bjbd1 ! ,secret>y %all provide
 = int]action betwe5 ! s(tw>e describ$ 9
 subsection 7a77#b7 & ! program e/abli%$
 "u subsection 7a77#d7 su* t an         
individual may elect to h _! income tax 
return p>tially prep>$ by ! ,secret>y   
pursuant to su* subsection 7bas$ on su* 
in=mation z is available to ! ,secret>y7

 & made available ?r\gh ! s(tw>e        
describ$ 9 subsection 7a77#b7 = !       
individual to complete & file4  7f7     
,v]ification ( id5tity  7#a7 ,9 g5]al   
,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 ,accessibility ,= purposes (     
v]ify+ ! id5tity ( any individual seek+ 
to p>ticipate 9 any program describ$ 9  
subsection 7a7 or to access any         
in=mation "u any su* program1 !         
,secret>y %all ensure t-- 7,a7 any      
v]ification proc$ures are accessible to 
a significant majority ( taxpay]s1 &    
7,b7 = any taxpay] :o _c access or use  
su* v]ification proc$ures1 a second>y   
v]ification proc$ure 7or multiple       
second>y v]ification proc$ures7 t is    
accessible by su* taxpay]1 includ+      
9-p]son v]ification proc$ures4  7#c7    
,onl9e v]ification ,n lat] ?an #c ye>s  
aft] ! date ( enactm5t ( ?is section1 ! 

,secret>y %all ensure t any v]ification 
proc$ures e/abli%$ "u ?is section are   
able to be us$ successfully by-- 7,a7   
#gj p]c5t ( h\seholds 9 ! ,unit$ ,/ates1
 &  7,b7 #hj p]c5t ( taxpay]s :o are    
eligible to claim ! e>n$ income tax     
cr$it "u section #cb4  7#d7 ,/udy &     
report ,n lat] ?an #c ye>s aft] ! date (
 enactm5t ( ?is section1 & annually     
!reaft]1 ! ,secret>y %all conduct a /udy
 & make publicly available a report on !
 v]ification pass rates by taxpay]s "u  
?is section1 ) su* in=mation to be      
disaggregat$ by income levels &         
subpopulation gr\ps1 includ+            
disadvantag$ populations su* z-- 7,a7   
individuals )\t access to desktop or    
laptop comput]s1  7,b7 individuals )\t  
int]net s]vice at home1  7,c7           
individuals )\t cr$it hi/ories1  7,d7   
individuals exp]i5c+ homelessness1 &    
7,e7 individuals ) limit$ ,engli%       
pr(ici5cy4  7g7 ,o!r def9itions ,=      
purposes ( ?is section-- 7#a7 ,,irs-held
 in=mation ,! t]m ,,irs-held in=mation  

means-- 7,a7 any in=mation relat+ to    
paym5ts made to a taxpay] ) respect to  
any cr$it all[$ "u subp>t ,c ( "p ,,iv (
 sub*apt] ,a ( *apt] #a1 &  7,b7 any o!r
 in=mation1 z id5tifi$ & det]m9$        
appropriate by ! ,secret>y = ! purposes 
( ?is section1 :i*-- 7i7 is conta9$ 9 ! 
records ( ! ,int]nal ,rev5ue ,s]vice or 
to :i* ! ,int]nal ,rev5ue ,s]vice has   
access1 &  7ii7 is n ?ird-p>ty provid$  
return in=mation4  7#b7 ,?ird-p>ty      
provid$ return in=mation ,! 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 (-- 7i7 ! program e/abli%$ "u  
subsection 7a77#b71 &  7ii7 any         
det]m9ation describ$ 9 subsection       
7b77#c77;,b74  7h7 ,taxpay]             

responsibility ,no?+ 9 ?is section %all 
be con/ru$ to absolve ! taxpay] f full  
responsibility = ! accuracy or          
complet5ess ( _! return ( tax4  7i7     
,prohibition on fees ,no fee may be     
impos$ on any taxpay] :o p>ticipates 9  
any program e/abli%$ "u subsection 7a74 
7j7 ,in=mation provid$ = wage &         
self-employm5t income ,= purposes (     
subsection 7a77#c71 9 ! case ( in=mation
 relat+ to wages paid = any cal5d> ye>  
aft] #bjbb 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  7k7 ,outrea* campaign  7#a7 ,9 
g5]al ,! ,secret>y1 9 coord9ation )     
local community-bas$ organizations1 %all
 conduct an outrea* campaign to-- 7,a7  
provide in=mation to ! public reg>d+ !  

programs & s(tw>e describ$ 9 subsection 
7a71 &  7,b7 enroll individuals 9 !     
programs describ$ 9 su* subsection4     
7#b7 ,me?ods ,) respect to ! outrea*    
campaign describ$ 9 p>agraph 7#a71 !    
,secret>y %all-- 7,a7 provide relevant  
in=mation on ! public website ( !       
,int]nal ,rev5ue ,s]vice1 &  7,b7 s5d   
direct mail+s to individuals :o h be5   
id5tifi$ z n hav+ fil$ a return ( tax = 
! taxable ye>4  7l7 ,/ate income tax    
returns ,subject to any applicable      
requirem5ts "u section #fajc1 !         
,secret>y %all e/abli% int]gov]nm5tal   
coop]ative agreem5ts ) ,/ate & local    
gov]nm5ts to ex*ange taxpay] return     
in=mation :i* is provid$1 imput$1       
calculat$1 or us$ to make calculations  
"u ! programs describ$ 9 subsection 7a7 
= purposes ( ! adm9i/ration ( ,/ate &   
local tax laws & ! prep>ation ( ,/ate   
income tax returns4  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      
#geca4 ,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    

#bjbb ?r\gh #bjbf4  7f7 ,effective date 
,! am5dm5ts made by ?is section %all    
apply to returns = taxable ye>s beg9n+  
aft] ,decemb] #ca1 #bjba4