,,ii #aaith ,,congress #b;d ,session ,s4 #cidh ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,february #bf1 #bjbf,ms4 ,warren 7for herself1 ,mr4 ,coons1 ,mr4 ,wyden1 ,ms4 ,alsobrooks1 ,ms4 ,baldwin1 ,mr4 ,bennet1 ,mr4 ,blumenthal1 ,ms4 ,blunt ,rochester1 ,mr4 ,booker1 ,ms4 ,cantwell1 ,ms4 ,duckworth1 ,mr4 ,durbin1 ,mr4 ,fetterman1 ,mr4 ,gallego1 ,mrs4 ,gillibrand1 ,ms4 ,hassan1 ,mr4 ,heinrich1 ,mr4 ,hickenlooper1 ,ms4 ,hirono1 ,mr4 ,kaine1 ,mr4 ,kelly1 ,mr4 ,kim1 ,mr4 ,king1 ,ms4 ,klobuchar1 ,mr4 ,lujn1 ,mr4 ,markey1 ,mr4 ,merkley1 ,mr4 ,murphy1 ,mrs4 ,murray1 ,mr4 ,padilla1 ,mr4 ,reed1 ,mr4 ,sanders1 ,mr4 ,schatz1 ,mr4 ,schiff1 ,mr4 ,schumer1 ,mrs4 ,shaheen1 ,ms4 ,smith1 ,mr4 ,van ,hollen1 ,mr4 ,warner1 ,mr4 ,welch1 and ,mr4 ,whitehouse7 introduced the following bill2 which was read twice and referred to the ,committee on ,finance ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to codify the ,direct ,file program4 #a4 ,short title ,this ,act may be cited as the ,direct ,file ,act of #bjbf4 #b4 ,prohibition on agreements restricting ,government tax preparation and filing services 7a7 ,in general ,the ,secretary may not enter into any agreement after the date of the enactment of this ,act which-- 7#a7 restricts the ,secretary's legal right to provide tax return preparation services or software or to provide tax return filing services1 7#b7 requires the ,secretary to not provide such services or software for any period of time1 or 7#c7 conditions any provision of such agreement on the ,secretary not providing such services or software4 7b7 ,existing agreements voided ,any agreement described in subsection 7a7 which was entered into on or before the date of enactment of this ,act shall be void as of the date which is #cj days after the date of enactment of this ,act4 7c7 ,definition ,for purposes of this section1 the term ,secretary means the ,secretary of the ,treasury or the ,secretary's delegate4 #c4 ,codification of ,direct ,file 7a7 ,in general ,chapter #gg of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new section3 #geca4 ,online tax preparation and filing program 7a7 ,establishment of programs ,the ,secretary shall establish and operate a program under which taxpayers may prepare and file individual income tax returns online4 7b7 ,requirements for online tax preparation and filing program 7#a7 ,in general ,the program described in subsection 7a7 shall-- 7,a7 be owned by the ,federal ,government1 7,b7 use data contained in the records of the ,internal ,revenue ,service to simplify the preparation and filing process whenever possible1 including by seamlessly importing such data into a taxpayer's income tax return at the election of the taxpayer1 7,c7 be user-tested and employ an interview-based filing system through which the taxpayer answers applicable questions and the relevant information is automatically input into their income tax return1 7,d7 use plain language and be made available in multiple languages1 7,e7 be accessible on mobile devices1 7,f7 conform to all guidelines under section #ejh of the ,rehabilitation ,act of #aigc 7#bi ,u4,s4,c4 #gid;d71 7,g7 be displayed in a prominent position on the website of the ,internal ,revenue ,service1 7,h7 be promoted through a comprehensive mass marketing campaign1 including engagements with mass media such as television1 radio1 and social media1 7,i7 be promoted to taxpayers who are likely to be eligible to use such program1 7,j7 provide integrated customer support1 including live chat services1 to allow taxpayers to receive direct and immediate help from the ,internal ,revenue ,service regarding their returns1 and 7,k7 allow a taxpayer to file a return regardless of whether such taxpayer is required to file a return for the taxable year4 7#b7 ,eligibility 7,a7 ,in general ,for any taxable years beginning after #bjbg1 not less than #ej percent of taxpayers residing in participating ,states shall be eligible to use the program described in subsection 7a71 and the ,secretary shall continue to expand eligibility for such program to the maximum extent possible4 7,b7 ,participating ,state ,for purpose of this section1 the term participating ,state means any ,state which-- 7i7 elects to provide ,state tax return filing functionality that is integrated with the program described in subsection 7a71 or 7ii7 does not impose a ,state income tax4 7,c7 ,secretarial discretion ,for purposes of subparagraph 7,a7 and complying with the requirements under such subparagraph1 the ,secretary may determine1 in such manner as the ,secretary deems appropriate1 which taxpayers residing in participating ,states are eligible to use the program described in subsection 7a74 7#c7 ,report ,no later than ,august #ca1 #bjbg1 and annually thereafter1 the ,secretary shall report to ,congress on use levels and patterns of usage of the program described in subsection 7a71 including-- 7,a7 data reporting taxpayers' satisfaction levels and impressions of the program and plans for how the ,secretary will improve satisfaction with the program1 and 7,b7 barriers to use and plans for how the ,secretary will address such barriers4 7c7 ,taxpayer responsibility ,nothing in this section shall be construed to absolve the taxpayer from full responsibility for the accuracy or completeness of their return of tax4 7d7 ,prohibition on fees ,no fee may be imposed on any taxpayer for the use of any program established under subsection 7a74 7e7 ,state income tax returns 7#a7 ,in general ,subject to any applicable requirements under section #fajc1 as part of the program described in subsection 7a71 the ,secretary shall enable taxpayers residing in a participating ,state described in subsection 7b77#b77;,b77i7 to file1 in as seamless a manner as possible1 any ,state or local income tax returns in conjunction with the filing of their ,federal income tax return1 including through methods such as-- 7,a7 sharing tax return information with ,state and local tax agencies1 and 7,b7 the establishment of a grant program to provide funding to each such participating ,state for the purposes described in paragraph 7#b74 7#b7 ,eligibility ,a participating ,state described in subsection 7b77#b77;,b77i7 shall be eligible to receive #a1jjj1jjj under the grant program described in paragraph 7#a77;,b7 if such participating ,state can demonstrate to the ,secretary 7pursuant to such criteria as the ,secretary determines appropriate7 that the ,state tax return filing functionality satisfies standards which are similar to the standards established for the program described in subsection 7a74 4 7b7 ,filing deadline for information returns ,section #fjga7;b7 of such ,code is amended-- 7#a7 by striking subsection 7b71 7#b7 by redesignating subsections 7c7 and 7d7 as subsections 7b7 and 7e71 respectively1 and 7#c7 by inserting after subsection 7b7 7as so redesignated7 the following new subsections3 7c7 ,information returns accompanied by written statement ,returns made under any section of subpart ,b of part ,,iii of this subchapter for which a corresponding written statement is required 7other than returns required to be filed with respect to nonemployee compensation7 shall be filed on or before the date by which such written statement is required to be furnished4 7d7 ,all other electronically filed information returns ,returns made under subpart ,b of part ,,iii of this subchapter which are filed electronically and for which no deadline is established under subsection 7b7 or 7c7 shall be filed on or before ,march #ca of the year following the calendar year to which such returns relate4 4 7c7 ,clerical amendment ,the table of sections for chapter #gg of such ,code is amended by adding at the end the following new item3 ,sec4 #geca4 ,online tax preparation and filing program4 4 7d7 ,authorization of appropriations ,there is authorized to be appropriated to carry out the amendments made by this section such sums as may be necessary for the period of fiscal years #bjbf through #bjce4 7e7 ,effective date ,the amendments made by this section shall apply to returns for taxable years beginning after ,december #ca1 #bjbe4