,i  #aai? ,,congress  #b;d ,session  ,h4
 ,r4 #ghjf  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,m>* #d1 #bjbf,mr4    
,%]man 7= himself1 ,mr4 ,bey]1 ,mr4     
,hoy]1 ,ms4 ,*u1 ,mr4 ,pocan1 ,mr4      
,aguil>1 ,mr4 ,amo1 ,ms4 ,adams1 ,ms4   
,bal9t1 ,ms4 ,b>ragn1 ,mrs4 ,beatty1    
,ms4 ,bonamici1 ,ms4 ,br[nley1 ,mr4     
,c>son1 ,mr4 ,ca/51 ,ms4 ,ca/or (       
,florida1 ,mrs4 ,*]filus-,mc,cormick1   
,mr4 ,cisn]os1 ,ms4 ,cl>ke ( ,new ,york1
 ,mr4 ,coh51 ,mr4 ,conaway1 ,mr4 ,co/a1 
,mr4 ,davis ( ,ill9ois1 ,ms4 ,dean (    
,p5nsylvania1 ,ms4 ,de,gette1 ,ms4      
,de,lauro1 ,ms4 ,del,bene1 ,mr4         
,deluzio1 ,ms4 ,dext]1 ,mr4 ,doggett1   
,ms4 ,elfre?1 ,mr4 ,fields1 ,mrs4       
,flet*]1 ,mr4 ,fo/]1 ,mrs4 ,f\%ee1 ,ms4 
,lois ,frankel ( ,florida1 ,ms4         
,fri$man1 ,mr4 ,fro/1 ,mr4 ,g>am5di1    
,mr4 ,g>cia ( ,cali=nia1 ,ms4 ,g>cia (  
,texas1 ,mr4 ,g>ca ( ,ill9ois1 ,mr4     
,goldman ( ,new ,york1 ,mr4 ,gomez1 ,mr4
 ,gre5 ( ,texas1 ,mrs4 ,grijalva1 ,mr4  
,h>d] ( ,cali=nia1 ,mrs4 ,hayes1 ,mr4   

,himes1 ,mr4 ,hors=d1 ,ms4 ,h\lahan1    
,mr4 ,huffman1 ,mr4 ,ivey1 ,ms4 ,jacobs1
 ,ms4 ,jayapal1 ,mr4 ,johnson (         
,georgia1 ,ms4 ,kelly ( ,ill9ois1 ,mr4  
,k5n$y ( ,new ,york1 ,mr4 ,khanna1 ,mr4 
,l&sman1 ,mr4 ,l>s5 ( ,wa%+ton1 ,mr4    
,latim]1 ,ms4 ,lee ( ,p5nsylvania1 ,mr4 
,lyn*1 ,mr4 ,mannion1 ,ms4 ,matsui1 ,ms4
 ,mc,bride1 ,mrs4 ,mc,clain ,delaney1   
,ms4 ,mc,clellan1 ,ms4 ,mc,collum1 ,ms4 
,mc,donald ,rivet1 ,mr4 ,mc,govern1     
,mrs4 ,mc,iver1 ,mr4 ,m55dez1 ,mr4      
,mfume1 ,mr4 ,m\lton1 ,mr4 ,mull91 ,ms4 
,norton1 ,ms4 ,ocasio-,cortez1 ,mr4     
,olszewski1 ,ms4 ,om>1 ,mr4 ,pallone1   
,ms4 ,p+ree1 ,ms4 ,pressley1 ,mr4       
,quigley1 ,mrs4 ,ramirez1 ,ms4 ,r&all1  
,mr4 ,rask91 ,ms4 ,sal9as1 ,ms4 ,sn*ez1 
,ms4 ,scanlon1 ,ms4 ,s*ak[sky1 ,ms4     
,s*ri]1 ,mr4 ,scott ( ,virg9ia1 ,mr4    
,david ,scott ( ,georgia1 ,ms4 ,simon1  
,mr4 ,smi? ( ,wa%+ton1 ,mr4 ,soto1 ,ms4 
,/ansbury1 ,mr4 ,swalwell1 ,mr4 ,takano1
 ,mr4 ,?an$>1 ,mr4 ,?ompson (           
,mississippi1 ,ms4 ,titus1 ,ms4 ,tlaib1 

,ms4 ,tokuda1 ,mr4 ,tonko1 ,mrs4        
,trahan1 ,mr4 ,suozzi1 ,mr4 ,torres (   
,new ,york1 ,mr4 ,v>gas1 ,mr4 ,veasey1  
,ms4 ,velzquez1 ,mr4 ,v9dman1 ,mr4      
,walk9%aw1 ,ms4 ,wass]man ,s*ultz1 ,mrs4
 ,watson ,coleman1 ,ms4 ,williams (     
,georgia1 ,mr4 ,de,saulnier1 ,mr4       
,correa1 ,mr4 ,subramanyam1 & ,ms4 ,m5g7
 introduc$ ! foll[+ bill2 :i* 0 ref]r$  
to ! ,committee on ,ways & ,means  ,a   
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to codify ! ,direct ,file 
program4  #a4 ,%ort title ,?is ,act may 
be cit$ z ! ,direct ,file ,act ( #bjbf4 
#b4 ,prohibition on agreem5ts re/rict+  
,gov]nm5t tax prep>ation & fil+ s]vices 
7a7 ,9 g5]al ,! ,secret>y may n ent]    
into any agreem5t aft] ! date ( !       
enactm5t ( ?is ,act :i*-- 7#a7 re/ricts 
! ,secret>y's legal "r to provide tax   
return prep>ation s]vices or s(tw>e or  
to provide tax return fil+ s]vices1     
7#b7 requires ! ,secret>y to n provide  
su* s]vices or s(tw>e = any p]iod ( "t1 
or  7#c7 conditions any provision ( su* 

agreem5t on ! ,secret>y n provid+ su*   
s]vices or s(tw>e4  7b7 ,exi/+ agreem5ts
 void$ ,any agreem5t describ$ 9         
subsection 7a7 :i* 0 ent]$ into on or   
be=e ! date ( enactm5t ( ?is ,act %all  
be void z ( ! date :i* is #cj days aft] 
! date ( enactm5t ( ?is ,act4  7c7      
,def9ition ,= purposes ( ?is section1 ! 
t]m ,secret>y means ! ,secret>y ( !     
,treasury or ! ,secret>y's delegate4    
#c4 ,codification ( ,direct ,file  7a7  
,9 g5]al ,*apt] #gg ( ! ,int]nal ,rev5ue
 ,code ( #aihf is am5d$ by add+ at ! end
 ! foll[+ new section3  #geca4 ,onl9e   
tax prep>ation & fil+ program  7a7      
,e/abli%m5t ( programs ,! ,secret>y %all
 e/abli% & op]ate a program "u :i*      
taxpay]s may prep>e & file individual   
income tax returns onl9e4  7b7          
,requirem5ts = onl9e tax prep>ation &   
fil+ program  7#a7 ,9 g5]al ,! program  
describ$ 9 subsection 7a7 %all-- 7,a7 be
 own$ by ! ,f$]al ,gov]nm5t1  7,b7 use  
data conta9$ 9 ! records ( ! ,int]nal   
,rev5ue ,s]vice to simplify ! prep>ation

 & fil+ process :5ev] possible1 includ+ 
by seamlessly import+ su* data into a   
taxpay]'s income tax return at !        
election ( ! taxpay]1  7,c7 be us]-te/$ 
& employ an int]view-bas$ fil+ sy/em    
?r\gh :i* ! taxpay] answ]s applicable   
que/ions & ! relevant in=mation is      
automatically input into _! income tax  
return1  7,d7 use pla9 language & be    
made available 9 multiple languages1    
7,e7 be accessible on mobile devices1   
7,f7 con=m to all guidel9es "u section  
#ejh ( ! ,rehabilitation ,act ( #aigc   
7#bi ,u4,s4,c4 #gid;d71  7,g7 be        
display$ 9 a prom95t position on !      
website ( ! ,int]nal ,rev5ue ,s]vice1   
7,h7 be promot$ ?r\gh a compreh5sive    
mass m>ket+ campaign1 includ+ engagem5ts
 ) mass m$ia su* z television1 radio1 & 
social m$ia1  7,i7 be promot$ to        
taxpay]s :o are likely to be eligible to
 use su* program1  7,j7 provide         
integrat$ cu/om] support1 includ+ live  
*at s]vices1 to all[ taxpay]s to receive
 direct & imm$iate help f ! ,int]nal    

,rev5ue ,s]vice reg>d+ _! returns1 &    
7,k7 all[ a taxpay] to file a return    
reg>dless ( :e!r su* taxpay] is requir$ 
to file a return = ! taxable ye>4  7#b7 
,eligibility  7,a7 ,9 g5]al ,= any      
taxable ye>s beg9n+ aft] #bjbg1 n less  
?an #ej p]c5t ( taxpay]s resid+ 9       
p>ticipat+ ,/ates %all be eligible to   
use ! program describ$ 9 subsection 7a71
 & ! ,secret>y %all cont9ue to exp&     
eligibility = su* program to ! maximum  
ext5t possible4  7,b7 ,p>ticipat+ ,/ate 
,= purpose ( ?is section1 ! t]m         
p>ticipat+ ,/ate means any ,/ate :i*--  
7i7 elects to provide ,/ate tax return  
fil+ functionality t is integrat$ ) !   
program describ$ 9 subsection 7a71 or   
7ii7 does n impose a ,/ate income tax4  
7,c7 ,secret>ial discretion ,= purposes 
( subp>agraph 7,a7 & comply+ ) !        
requirem5ts "u su* subp>agraph1 !       
,secret>y may det]m9e1 9 su* mann] z !  
,secret>y deems appropriate1 :i*        
taxpay]s resid+ 9 p>ticipat+ ,/ates are 
eligible to use ! program describ$ 9    

subsection 7a74  7#c7 ,report ,no lat]  
?an ,augu/ #ca1 #bjbg1 & annually       
!reaft]1 ! ,secret>y %all report to     
,congress on use levels & patt]ns (     
usage ( ! program describ$ 9 subsection 
7a71 includ+-- 7,a7 data report+        
taxpay]s' satisfaction levels &         
impressions ( ! program & plans = h[ !  
,secret>y w improve satisfaction ) !    
program1 &  7,b7 b>ri]s to use & plans =
 h[ ! ,secret>y w address su* b>ri]s4   
7c7 ,taxpay] responsibility ,no?+ 9 ?is 
section %all be con/ru$ to absolve !    
taxpay] f full responsibility = !       
accuracy or complet5ess ( _! return (   
tax4  7d7 ,prohibition on fees ,no fee  
may be impos$ on any taxpay] = ! use (  
any program e/abli%$ "u subsection 7a74 
7e7 ,/ate income tax returns  7#a7 ,9   
g5]al ,subject to any applicable        
requirem5ts "u section #fajc1 z "p ( !  
program describ$ 9 subsection 7a71 !    
,secret>y %all enable taxpay]s resid+ 9 
a p>ticipat+ ,/ate describ$ 9 subsection
 7b77#b77;,b77i7 to file1 9 z seamless a

 mann] z possible1 any ,/ate or local   
income tax returns 9 conjunction ) !    
fil+ ( _! ,f$]al income tax return1     
includ+ ?r\gh me?ods su* z-- 7,a7 %>+   
tax return in=mation ) ,/ate & local tax
 ag5cies1 &  7,b7 ! e/abli%m5t ( a grant
 program to provide fund+ to ea* su*    
p>ticipat+ ,/ate = ! purposes describ$ 9
 p>agraph 7#b74  7#b7 ,eligibility ,a   
p>ticipat+ ,/ate describ$ 9 subsection  
7b77#b77;,b77i7 %all be eligible to     
receive #a1jjj1jjj "u ! grant program   
describ$ 9 p>agraph 7#a77;,b7 if su*    
p>ticipat+ ,/ate c demon/rate to !      
,secret>y 7pursuant to su* crit]ia z !  
,secret>y det]m9es appropriate7 t !     
,/ate tax return fil+ functionality     
satisfies /&>ds :i* are simil> to !     
/&>ds e/abli%$ = ! program describ$ 9   
subsection 7a74  4  7b7 ,fil+ deadl9e = 
in=mation returns ,section #fjga7;b7 (  
su* ,code is am5d$-- 7#a7 by /rik+      
subsection 7b71  7#b7 by r$esignat+     
subsections 7c7 & 7d7 z subsections 7b7 
& 7e71 respectively1 &  7#c7 by ins]t+  

aft] subsection 7b7 7z s r$esignat$7 !  
foll[+ new subsections3  7c7 ,in=mation 
returns accompani$ by writt5 /atem5t    
,returns made "u any section ( subp>t ,b
 ( "p ,,iii ( ?is sub*apt] = :i* a      
correspond+ writt5 /atem5t is requir$   
7o!r ?an returns requir$ to be fil$ )   
respect to nonemployee comp5sation7 %all
 be fil$ on or be=e ! date by :i* su*   
writt5 /atem5t is requir$ to be furni%$4
  7d7 ,all o!r electronically fil$      
in=mation returns ,returns made "u      
subp>t ,b ( "p ,,iii ( ?is sub*apt] :i* 
are fil$ electronically & = :i* no      
deadl9e is e/abli%$ "u subsection 7b7 or
 7c7 %all be fil$ on or be=e ,m>* #ca ( 
! ye> foll[+ ! cal5d> ye> to :i* su*    
returns relate4  4  7c7 ,cl]ical am5dm5t
 ,! table ( sections = *apt] #gg ( su*  
,code is am5d$ by add+ at ! end ! foll[+
 new item3  ,sec4 #geca4 ,onl9e tax     
prep>ation & fil+ program4  4  7d7      
,au?orization ( appropriations ,!re is  
au?oriz$ to be appropriat$ to c>ry out !
 am5dm5ts made by ?is section su* sums z

 may be necess>y = ! p]iod ( fiscal ye>s
 #bjbf ?r\gh #bjce4  7e7 ,effective date
 ,! am5dm5ts made by ?is section %all   
apply to returns = taxable ye>s beg9n+  
aft] ,decemb] #ca1 #bjbe4