,,ii  #aai? ,,congress  #b;d ,session   
,s4 #eaaa  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,july #bc1 #bjbf,ms4   
,cortez ,ma/o 7= h]self & ,mrs4         
,blackburn7 introduc$ ! foll[+ bill2 :i*
 0 read twice & ref]r$ to ! ,committee  
on ,f9ance  ,a ,,bill  ,to require      
validation ( electronic fil+            
id5tification numb]s us$ to             
electronically file tax returns & o!r   
docum5ts4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,/r5g!n+ ,,ef9             
,confirmation = ,us] ,reliability &     
,electronic 7,,secure7 ,tax ,fil+ ,act4 
#b4 ,validation ( electronic fil+       
id5tification numb]s  7a7 ,def9itions ,=
 purposes ( ?is section3 7#a7 ,,ef9 or  
,electronic fil+ id5tification numb] ,! 
t]m ,,ef9 or electronic fil+            
id5tification numb] means ! unique      
id5tifi] issu$ by ! ,secret>y to        
au?orize a p]son or entity to           
electronically file returns or o!r      
docum5ts ) ! ,secret>y on behalf (      
taxpay]s4  7#b7 ,return or o!r docum5t  

,! t]m return or o!r docum5t means--    
7,a7 any return ( ,f$]al tax1 &  7,b7   
except z provid$ by ! ,secret>y1 any o!r
 docum5t requir$ to be fil$ ) !         
,secret>y "u ! ,int]nal ,rev5ue ,code ( 
#aihf4  7#c7 ,secret>y ,! t]m ,secret>y 
means ! ,secret>y ( ! ,treasury or !    
,secret>y's delegate4  7b7 ,validation  
requir$  7#a7 ,9 g5]al ,an ,,ef9 may n  
be us$ to electronically file any return
 or o!r docum5t unless ! ,secret>y has  
validat$1 9 accordance ) ! program      
e/abli%$ "u subsection 7c71 t-- 7,a7 !  
,,ef9 z active1 &  7,b7 ! p]son to :om !
 ,,ef9 0 issu$ is au?oriz$ to p]=m !    
electronic fil+ activity = :i* ! ,,ef9  
is us$4  7#b7 ,validation ?r\gh         
electronic fil+ s(tw>e ,s(tw>e :i*      
enables ! electronic fil+ ( returns or  
o!r docum5ts ) ! ,secret>y-- 7,a7 %all  
require validation ( an ,,ef9 ?r\gh !   
program e/abli%$ "u subsection 7c71 &   
7,b7 %all n p]mit su* electronic fil+   
unless su* ,,ef9 has be5 validat$ z     
provid$ 9 p>agraph 7#a74  7c7           

,validation program  7#a7 ,9 g5]al ,n   
lat] ?an #bd mon?s aft] ! date ( !      
enactm5t ( ?is ,act1 ! ,secret>y %all   
e/abli% & ma9ta9 a program = !          
validation ( ,e,f,i,ns4  7#b7 ,tim+ &   
frequ5cy ( validation ,! ,secret>y %all 
validate an ,,ef9-- 7,a7 prior to !     
initial use ( su* ,,ef9 = electronic    
fil+1 &  7,b7 at su* int]vals1 or ^u su*
 ev5ts1 z ! ,secret>y det]m9es          
appropriate1 to ensure ! cont9u$        
validity & integrity ( su* ,,ef94  7#c7 
,real-"t validation sy/em  7,a7 ,9 g5]al
 ,! program e/abli%$ "u ?is subsection  
%all provide a real-"t sy/em = !        
validation ( ,e,f,i,ns4  7,b7 ,sy/em    
requirem5ts ,! sy/em provid$ "u         
subp>agraph 7,a7 %all-- 7i7 provide     
imm$iate confirmation ( ! validity /atus
 ( an ,,ef9 "u subsection 7b77#a71  7ii7
 id5tify :e!r an ,,ef9 has be5 susp5d$1 
revok$1 or compromis$ or is o!rwise     
ineligible = ! activity = :i* x is us$1 
&  7iii7 be design$ to support secure1  
automat$1 & high-volume validation      

reque/s1 includ+ usage by l>ge-scale tax
 prep>ation s(tw>e sy/ems4  7,c7 ,access
 ,! ,secret>y %all-- 7i7 provide access 
to ! sy/em 9 su* secure & /&>diz$ =m &  
mann] z ! ,secret>y may prescribe1 &    
7ii7 accept a validation reque/ only f a
 p]son au!nticat$ & au?oriz$ 9          
accordance ) requirem5ts prescrib$ by ! 
,secret>y & only ) respect to an ,,ef9 &
 electronic fil+ activity = :i* su*     
p]son is au?oriz$ to reque/ validation1 
:e!r on its own behalf or 9 connection )
 s]vices provid$ to ! p]son to :om !    
,,ef9 0 issu$4  7#d7 ,implem5tation plan
 & report  7,a7 ,implem5tation plan ,n  
lat] ?an #ahj days aft] ! date (        
enactm5t ( ?is section1 ! ,secret>y %all
 submit to ! ,committee on ,f9ance ( !  
,s5ate & ! ,committee on ,ways & ,means 
( ! ,h\se ( ,repres5tatives an          
implem5tation plan = ! program e/abli%$ 
"u ?is subsection4 ,su* plan %all       
include-- 7i7 a description ( ! plann$  
design & op]ation ( ! program2  7ii7 !  
implem5tation timel9e1 major mile/ones1 

& te/+ s*$ule2  7iii7 ! categories (    
p]sons eligible to submit validation    
reque/s & ! proc$ures = au?oriz+ su*    
p]sons2  7iv7 ! propos$ p]=mance &      
reliability /&>ds & cont+5cy proc$ures2 
&  7v7 a description ( ! adm9i/rative1  
te*nical1 & physical safegu>ds to prev5t
 unau?oriz$ discov]y1 enum]ation1 te/+1 
or bulk v]ification ( ,e,f,i,ns4  7,b7  
,po/-implem5tation report ,n lat] ?an #b
 ye>s aft] ! date on :i* ! program "u   
p>agraph 7#a7 is e/abli%$1 ! ,secret>y  
%all submit to ! ,committee on ,f9ance (
 ! ,s5ate & ! ,committee on ,ways &     
,means ( ! ,h\se ( ,repres5tatives a    
report on ! implem5tation & op]ation ( !
 program4 ,su* report %all include-- 7i7
 ! p]=mance ( ! program1 includ+ sy/em  
availability1 response times1 &         
peak-volume p]=mance2  7ii7 ! numb]1    
duration1 & effect on electronic fil+ ( 
any mat]ial s]vice disruptions2  7iii7 !
 aggregate numb] ( validation reque/s & 
! aggregate numb] ( affirmative1        
negative1 & unable-to-validate          

responses2  7iv7 ! nature & ext5t ( any 
use ( cont+5cy proc$ures2  7v7 any      
mat]ial deviation f ! implem5tation plan
 submitt$ "u subp>agraph 7,a71 & !      
actions tak5 or plann$ to address su*   
deviation2 &  7vi7 any recomm5dations = 
adm9i/rative or legislative *anges4