#aai? ,,congress  #b;d ,session  ,h4 ,r4
 #fief  ,,an ,,act  ,to require         
electronically prep>$ tax returns to    
include scannable code :5 submitt$ on   
pap]1 & to require ! use ( optical "*   
recognition te*nology = pap] docum5ts   
receiv$ by ! ,int]nal ,rev5ue ,s]vice4  
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,b>code ,automation = ,rev5ue         
,collection to ,organize ,disbursem5t & 
,enhance ,effici5cy ,act or ! ,,b>code  
,effici5cy ,act4  #b4 ,scann+ &         
digitization ( tax returns &            
correspond5ce  7a7 ,returns prep>$      
electronically & submitt$ on pap] ,)    
respect to any ,f$]al tax return :i* is 
prep>$ electronically1 b is pr9t$ & fil$
 on pap]--  7#a7 su* return %all be     
=matt$ 9 a mann] t is compatible ) !    
scann+ te*nology ref]r$ to 9 p>agraph   
7#b71 &  7#b7 subject to subsection     
7b77#a77;,b71 ! ,int]nal ,rev5ue ,s]vice
 %all use scann+ te*nology to conv]t !  
data includ$ 9 su* return to electronic 
=mat4  7b7 ,optical "* recognition      

s(tw>e ,) respect to-- 7#a7 any ,f$]al  
tax return :i*--  7,a7 is n prep>$      
electronically & is pr9t$ & fil$ on     
pap]1 or  7,b7 is describ$ 9 subsection 
7a77#a7 b1 = any reason1 ! data includ$ 
9 su* return _c be accurately conv]t$   
into electronic =mat1 or  7#b7 any      
correspond5ce :i* is receiv$ by !       
,int]nal ,rev5ue ,s]vice 9 a pap] =m 7) 
! exception ( any su* correspond5ce :i* 
has be5 receiv$ by ! ,int]nal ,rev5ue   
,s]vice 9 electronic =mat71  ! ,int]nal 
,rev5ue ,s]vice %all use optical "*     
recognition te*nology 7or any           
functionally simil> te*nology7 to       
transcribe su* return or correspond5ce4 
7c7 ,exception  7#a7 ,9 g5]al           
,subsection 7a7 or 7b7 %all n apply to !
 ext5t t ! ,secret>y ( ! ,treasury or ! 
,secret>y's delegate det]m9es t !       
te*nology describ$ 9 su* subsection is  
sl[] or less reliable ?an--  7,a7 !     
process ( manually transcrib+ returns or
 correspond5ce receiv$ 9 a pap] =m1 or  
7,b7 any o!r process t ! ,int]nal       

,rev5ue ,s]vice is us+ or w\ld o!rwise  
use4  7#b7 ,report to congress ,any     
exception to ! application ( subsection 
7a7 or 7b7 pursuant to p>agraph 7#a7    
%all n take effect unless ! ,secret>y   
provides a report to ! ,committee on    
,ways & ,means ( ! ,h\se (              
,repres5tatives & ! ,committee on       
,f9ance ( ! ,s5ate reg>d+ ! det]m9ation 
made "u su* p>agraph )9 #cj days ( su*  
det]m9ation4  7d7 ,effective date ,?is  
section %all apply to--  7#a7 any       
individual income tax return 7z def9$ 9 
section #fjaa7;e77#c77;,c7 ( ! ,int]nal 
,rev5ue ,code ( #aihf7 receiv$ on or    
aft] ,janu>y #a ( ! fir/ cal5d> ye>     
beg9n+ m ?an #ahj days aft] ! date (    
enactm5t ( ?is ,act1  7#b7 any e/ate tax
 return 7z describ$ 9 section #fjah (   
su* ,code7 or gift tax return 7z        
describ$ 9 section #fjai ( su* ,code7   
receiv$ on or aft] ,janu>y #a ( ! fir/  
cal5d> ye> beg9n+ m ?an #bd mon?s aft] !
 date ( enactm5t ( ?is ,act1 &  7#c7 any
 o!r return or correspond5ce receiv$ on 

or aft] ,janu>y #a ( ! fir/ cal5d> ye>  
beg9n+ m ?an #ah mon?s aft] ! date (    
enactm5t ( ?is ,act4  ,pass$ ! ,h\se (  
,repres5tatives ,april #bg1             
#bjbf4;,cl]k4