,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #dea  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,janu>y #ae1 #bjbe,mr4
 ,smi? ( ,nebraska 7= himself1 ,mr4     
,edw>ds1 ,mr4 ,g>b>9o1 ,mrs4 ,mill] (   
,we/ ,virg9ia1 ,ms4 ,t5ney1 ,mr4 ,h]n ( 
,oklahoma1 ,mr4 ,al=d1 ,mr4 ,bu*anan1   
,mr4 ,womack1 ,ms4 ,van ,duyne1 & ,mr4  
,bacon7 introduc$ ! foll[+ bill2 :i* 0  
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to prohibit c]ta9        
activities con/itut+ prep>ation ( tax   
returns by ! ,secret>y ( ! ,treasury1 & 
= o!r purposes4  #a4 ,%ort title ,?is   
,act may be cit$ z ! ,fo/]+ ,autonomy 9 
,indep5d5t ,returns by ,prohibit+       
,r$undant & ,extralegal ,programs ,act (
 #bjbe or ! ,,fair ,,prep ,act ( #bjbe4 
#b4 ,prohibition ( c]ta9 return         
prep>ation  7a7 ,9 g5]al ,section #fjbj 
( ! ,int]nal ,rev5ue ,code ( #aihf is   
am5d$ by add+ at ! end ! foll[+ new     
subsection3  7c7 ,prohibit$ prep>ation  
by ,secret>y  7#a7 ,9 g5]al ,except z   

provid$ 9 section #fjad & subsections   
7a7 & 7b7 ( ?is section1 ! ,secret>y    
%all n prep>e any return ( tax impos$ by
 ?is title or any claim = refund ( tax  
impos$ by ?is title4  7#b7 ,prohibition 
( direct file & comp>able programs ,=   
purposes ( p>agraph 7#a71 any return or 
claim = refund prep>$ us+ an electronic 
tax prep>ation s]vice op]at$ by !       
,secret>y %all be treat$ z if su* return
 or claim 7 prep>$ by ! ,secret>y4  7#c7
 ,qualifi$ return prep>ation programs & 
,,irs ,free ,file p>tn]%ip ,p>agraph    
7#b7 %all n apply to any return or claim
 = refund solely because su* return or  
claim = refund 0 prep>$ via1 or ) !     
assi/ance (-- 7,a7 a qualifi$ return    
prep>ation program 7z def9$ 9 section   
#gebf;,a7e771 or  7,b7 ! ,,irs ,free    
,file ,program z e/abli%$ by ! ,int]nal 
,rev5ue ,s]vice & publi%$ 9 ! ,f$]al    
,regi/] on ,novemb] #d1 #bjjb 7#fg ,f$4 
,reg4 #fgbdg71 includ+ any subsequ5t    
agreem5ts & gov]n+ rules e/abli%$       
pursuant !reto4  7#d7 ,def9itions ,=    

purposes ( ?is subsection-- 7,a7 ,tax   
return prep>ation  7i7 ,9 g5]al ,! t]m  
prep>e ) respect to any return or claim 
= refund means-- 7,i7 ! completion ( any
 =m & s*$ule ne$$ to compute & report   
any tax impos$ by ?is title or any claim
 = refund ( su* a tax1 &  7,,ii7 ! fil+ 
( any su* return or claim = refund1     
reg>dless ( :e!r su* return or claim is 
submitt$ electronically or on pap]4  ,= 
purposes ( ! prec$+ s5t5ce1 ! prep>ation
 ( any portion ( a return or claim =    
refund %all be treat$ z if x 7 !        
prep>ation ( su* return or claim =      
refund4  7ii7 ,computation & correction 
( errors1 etc  7,i7 ,9 g5]al ,su* t]m   
%all n include any computation au?oriz$ 
by section #fajb or any o!r computation 
or correction ( ma!matical or cl]ical   
errors requir$ or au?oriz$ by any       
provision ( *apt] #fc4  7,,ii7 ,fillable
 =ms ,su* t]m %all n include ! provision
 ( fillable =ms by ! ,secret>y m]ely    
because su* =ms include an automat$     
calculation feature4  7,b7 ,electronic  

tax prep>ation s]vice ,! t]m electronic 
tax prep>ation s]vice op]at$ by !       
,secret>y means ! free direct e-file tax
 return sy/em z e/abli%$ by ! ,int]nal  
,rev5ue ,s]vice & publi%$ 9 ! ,f$]al    
,regi/] on ,decemb] #ae1 #bjbc 7#hh ,f$4
 ,reg4 #hgjeg71 & ,septemb] #e1 #bjbd   
7#hi ,f$4 ,reg4 #gbfii71 & any successor
 program ( ! ,int]nal ,rev5ue ,s]vice   
:i* provides an electronic tax          
prep>ation s]vice option4  4  7b7       
,effective date ,! am5dm5t made by ?is  
section %all apply to returns fil$ aft] 
! date :i* is #cj days aft] ! date ( !  
enactm5t ( ?is ,act4  7c7 ,no inf]5ce ,!
 am5dm5t made by ?is section %all n be  
con/ru$ to create any inf]5ce ) respect 
to ! au?ority ( ! ,secret>y ( !         
,treasury 7or any delegate ( su*        
,secret>y7 to develop & (f] = use any   
electronic tax fil+ or tax prep>ation   
s]vice option1 or o!rwise engage 9 !    
prep>ation ( any return ( tax or any    
claim = refund ( tax impos$ by !        
,int]nal ,rev5ue ,code ( #aihf1 )       

respect to any taxable ye> beg9n+ on or 
be=e ! date ( ! enactm5t ( ?is ,act4    
#c4 ,limitation on fur!r exp5ditures    
circumv5t+ congressional au?ority ,!    
,secret>y ( ! ,treasury 7or any delegate
 ( su* ,secret>y7 may n aw>d or make    
paym5t ( grants or ent] into or ma9ta9  
any contract1 o!r transaction1 or       
reimbursable agreem5t = ! developm5t or 
op]ation ( an electronic tax prep>ation 
s]vice option aft] ! date ( ! enactm5t (
 ?is ,act unless o!rwise au?oriz$ by    
law4