,,ii  #aahth ,,congress  #b;d ,session  
,s4 #cffj  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,january #be1  
#bjbd,mr4 ,carper 7for himself and ,mr4 
,young7 introduced the following bill2  
which was read twice and referred to the
 ,committee on ,finance  ,a ,,bill  ,to 
require electronically prepared tax     
returns to include scannable code when  
submitted on paper1 and to require the  
use of optical character recognition    
technology for paper documents received 
by the ,internal ,revenue ,service4  #a4
 ,short title ,this ,act may be cited as
 the ,barcode ,automation for ,revenue  
,collection to ,organize ,disbursement  
and ,enhance ,efficiency ,act or the    
,,barcode ,efficiency ,act4  #b4        
,require electronically prepared paper  
returns include scannable code2 scanning
 and digitization of tax returns and    
correspondence  7a7 ,returns prepared   
electronically and submitted on paper   
,with respect to any ,federal tax return
 which is prepared electronically1 but  

is printed and filed on paper-- 7#a7    
such return shall bear a code which1    
when scanned1 converts the data included
 in such return to electronic format1   
and  7#b7 subject to subsection         
7b77#a77;,b71 the ,internal ,revenue    
,service shall use barcode scanning     
technology to convert the data included 
in such returns to electronic format4   
7b7 ,optical character recognition      
software ,with respect to-- 7#a7 any    
,federal tax return which-- 7,a7 is not 
prepared electronically and is printed  
and filed on paper1 or  7,b7 is         
described in subsection 7a77#a7 but1 for
 any reason1 the data included in such  
return cannot be accurately converted   
into electronic format1 or  7#b7 any    
correspondence which is received by the 
,internal ,revenue ,service in a paper  
form1  the ,internal ,revenue ,service  
shall use optical character recognition 
technology 7or any functionally similar 
technology7 to transcribe such return or
 correspondence4  7c7 ,exception  7#a7  

,in general ,subsection 7a77#b7 or 7b7  
shall not apply to the extent that the  
,secretary of the ,treasury or the      
,secretary's delegate determines that   
the technology described in such        
subsection is slower or less reliable   
than the process of manually            
transcribing returns or correspondence  
received in a paper form4  7#b7 ,report 
to ,congress ,any exception to the      
application of subsection 7a77#b7 or 7b7
 pursuant to paragraph 7#a7 shall not   
take effect until after the date on     
which the ,secretary provides a report  
to the ,committee on ,ways and ,means of
 the ,house of ,representatives and the 
,committee on ,finance of the ,senate   
regarding the determination made by the 
,secretary under such paragraph4  7d7   
,effective date ,this section shall     
apply to-- 7#a7 any individual income   
tax return 7as defined in section       
#fjaa7;e77#c77;,c7 of the ,internal     
,revenue ,code of #aihf7 received after 
,december #ca1 #bjbc1 and  7#b7 any     

other return or correspondence received 
after ,december #ca1 #bjbe4