,i  #aai? ,,congress  #b;d ,session  ,h4
 ,r4 #ajccd  ,,9 ,,! ,,h\se ,,(         
,,repres5tatives  ,septemb] #aj1        
#bjbf,mr4 ,e/es 7= himself & ,mr4       
,panetta7 introduc$ ! foll[+ bill2 :i* 0
 ref]r$ to ! ,committee on ,ways &      
,means  ,a ,,bill  ,to require          
validation ( electronic fil+            
id5tification numb]s us$ to             
electronically file tax returns & o!r   
docum5ts4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,,ef9 ,v]ification ,act (  
#bjbf4  #b4 ,validation ( electronic    
fil+ id5tification numb]s  7a7          
,def9itions ,= purposes ( ?is section3  
7#a7 ,,ef9 ,! t]m ,,ef9 or electronic   
fil+ id5tification numb] means ! unique 
id5tifi] issu$ by ! ,secret>y to        
au?orize a p]son or entity to           
electronically file returns or o!r      
docum5ts ) ! ,secret>y on behalf (      
taxpay]s4  7#b7 ,return or o!r docum5t  
,! t]m return or o!r docum5t means--    
7,a7 any return ( ,f$]al tax1 &  7,b7   
except z provid$ by ! ,secret>y1 any o!r

 docum5t requir$ to be fil$ ) !         
,secret>y "u ! ,int]nal ,rev5ue ,code ( 
#aihf4  7#c7 ,specifi$ validator ,! t]m 
specifi$ validator means any entity     
7includ+ s(tw>e provid]s1 ,/ate tax     
ag5cies1 & f9ancial in/itutions7 if !   
,secret>y det]m9es t su* entity hav+    
access to ! program e/abli%$ "u         
subsection 7c7 7& ! in=mation available 
?r\gh su* program7 is consi/5t ) !      
purposes ( ?is section4  7#d7 ,secret>y 
,! t]m ,secret>y means ! ,secret>y ( !  
,treasury or ! ,secret>y's delegate4    
7b7 ,validation requir$  7#a7 ,9 g5]al  
,an ,,ef9 may n be us$ to electronically
 file any return or o!r docum5t unless !
 ,secret>y has confirm$ t su* ,,ef9 has 
be5 validat$ by ! ,secret>y or a        
specifi$ validator z active & au?oriz$ 9
 accordance ) ! program e/abli%$ "u     
subsection 7c74  7#b7 ,validation ?r\gh 
electronic fil+ s(tw>e ,s(tw>e :i*      
enables ! electronic fil+ ( returns or  
o!r docum5ts ) ! ,secret>y-- 7,a7 %all  
require validation ( an ,,ef9 ?r\gh su* 

s(tw>e prior to ! electronic fil+ ( any 
return or o!r docum5t1 &  7,b7 %all n   
p]mit su* electronic fil+ unless su*    
,,ef9 has be5 validat$ "u ! program     
e/abli%$ "u subsection 7c74  7c7        
,validation program  7#a7 ,9 g5]al ,!   
,secret>y %all develop a program = !    
validation ( ,e,f,i,ns4  7#b7 ,tim+ &   
frequ5cy ( validation ,! ,secret>y %all 
validate an ,,ef9-- 7,a7 prior to !     
initial use ( su* ,,ef9 = electronic    
fil+1 &  7,b7 at su* int]vals1 or ^u su*
 ev5ts1 z ! ,secret>y det]m9es          
appropriate1 to ensure ! cont9u$        
validity & integrity ( su* ,,ef94  7#c7 
,real-"t validation sy/em  7,a7 ,9 g5]al
 ,! program e/abli%$ "u ?is subsection  
%all provide a real-"t sy/em = !        
validation ( ,e,f,i,ns4  7,b7 ,sy/em    
requirem5ts ,! sy/em provid$ "u         
subp>agraph 7,a7 %all-- 7i7 provide     
imm$iate confirmation ( ! validity /atus
 ( an ,,ef9 at ! "t a validation reque/ 
is made1  7ii7 confirm :e!r an ,,ef9 is 
active & au?oriz$ or has be5 susp5d$1   

revok$1 or o!rwise id5tifi$ z compromis$
 or ineligible1 &  7iii7 be design$ to  
support secure1 automat$1 & high-volume 
validation reque/s1 includ+ usage by    
l>ge-scale tax prep>ation s(tw>e sy/ems4
  7,c7 ,access ,! ,secret>y %all make   
su* sy/em available 9 a secure & /&>diz$
 mann] to p]sons au?oriz$ to submit     
validation reque/s4  7d7 ,au?ority ,to  
disclose in=mation to specifi$          
validators  7#a7 ,9 g5]al ,section      
#fajc7k7 ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ by add+ at ! end ! foll[+
 new p>agraph3  7#af7 ,disclosures =    
,,ef9 v]ification ,! ,secret>y may      
disclose to specifi$ validators 7z def9$
 9 section #b7;a77#c7 ( ! ,,ef9         
,v]ification ,act ( #bjbf7 su* in=mation
 f ! program e/abli%$ "u section #b7;c7 
( su* ,act z may be necess>y = su*      
validators to validate an ,,ef9 z active
 & au?oriz$4  4  7#b7 ,safegu>ds        
,section #fajc7p77#d7 ( su* ,code is    
am5d$ by /rik+ 7k77#aj7 or 7#ae7 ea*    
place x appe>s & ins]t+ 7k77#aj71 7#ae71

 or 7#af74  7#c7 ,effective date ,!     
am5dm5ts made by ?is section %all apply 
to disclosures made aft] ! date t is #b 
ye>s aft] ! date ( ! enactm5t ( ?is     
,act4  7e7 ,effective date ,except z    
provid$ 9 subsection 7d71 ?is section   
%all apply to returns & o!r docum5ts    
fil$ ) respect to taxable ye>s beg9n+   
aft] ! date t is #b ye>s aft] ! date ( !
 enactm5t ( ?is ,act4