,,ii  #aai? ,,congress  #a/ ,session    
,s4 #deb  ,,9 ,,! ,,s5ate ,,( ,,!       
,,unit$ ,,/ates  ,febru>y #f            
7legislative day1 ,febru>y #e71         
#bjbe,mr4 ,"y 7= himself & ,mr4 ,w>nock7
 introduc$ ! foll[+ bill2 :i* 0 read    
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,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> a   
code :i*1 :5 scann$1 conv]ts ! data     

includ$ 9 su* return to electronic =mat1
 &  7#b7 subject to subsection          
7b77#a77;,b71 ! ,int]nal ,rev5ue ,s]vice
 %all use b>code scann+ te*nology to    
conv]t ! data includ$ 9 su* returns 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 by ! ,secret>y "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 #ab
 mon?s aft] ! date ( enactm5t ( ?is     
,act4