,,ii  #aai? ,,congress  #b;d ,session   
,s4 #cidh  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,febru>y #bf1 #bjbf,ms4
 ,w>r5 7= h]self1 ,mr4 ,coons1 ,mr4     
,wyd51 ,ms4 ,alsobrooks1 ,ms4 ,baldw91  
,mr4 ,b5net1 ,mr4 ,blum5?al1 ,ms4 ,blunt
 ,ro*e/]1 ,mr4 ,book]1 ,ms4 ,cantwell1  
,ms4 ,duckwor?1 ,mr4 ,durb91 ,mr4       
,fett]man1 ,mr4 ,gallego1 ,mrs4         
,gillibr&1 ,ms4 ,hassan1 ,mr4 ,he9ri*1  
,mr4 ,hick5loop]1 ,ms4 ,hirono1 ,mr4    
,ka9e1 ,mr4 ,kelly1 ,mr4 ,kim1 ,mr4 ,k+1
 ,ms4 ,klobu*>1 ,mr4 ,lujn1 ,mr4 ,m>key1
 ,mr4 ,m]kley1 ,mr4 ,murphy1 ,mrs4      
,murray1 ,mr4 ,padilla1 ,mr4 ,re$1 ,mr4 
,s&]s1 ,mr4 ,s*atz1 ,mr4 ,s*iff1 ,mr4   
,s*um]1 ,mrs4 ,%ahe51 ,ms4 ,smi?1 ,mr4  
,van ,holl51 ,mr4 ,w>n]1 ,mr4 ,wel*1 &  
,mr4 ,:iteh\se7 introduc$ ! foll[+ bill2
 :i* 0 read twice & ref]r$ to !         
,committee on ,f9ance  ,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