Library / Laws / 118th / hr / H.R. 2688 / Introduced in House
I
118th CONGRESS
1st Session
H. R. 2688
IN THE HOUSE OF REPRESENTATIVES
April 18, 2023Ms. Porter (for herself, Mr. Connolly, and Mr. Mfume) introduced the following bill; which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to require electronically prepared tax returns to include scannable code when submitted on paper.
1.
Short title
This Act may be cited as the Streamlining IRS Operations Act.
2.
Reducing the resource drain by requiring that electronically prepared paper returns include scannable code
(a)
In general
Section 6011(e) of the Internal Revenue Code of 1986 is amended—
(1) by redesignating the paragraph (6) relating to application of numerical limitation to returns relating to deferred compensation plans as paragraph (7), and
(2) by adding at the end the following new paragraph:
(8)
Special rule for returns prepared electronically and submitted on paper
The Secretary shall require that any return of tax which is prepared electronically, but is printed and filed on paper, bear a code which can, when scanned, convert such return to electronic format.
.
(b)
Conforming amendment
Section 6011(e)(1) of such Code is amended by striking paragraph (3) and inserting paragraphs (3) and (8).
(c)
Effective date
The amendments made by this section shall apply to returns of tax the due date for which (determined without regard to extensions) is after December 31, 2023.