,,ii  #aai? ,,congress  #b;d ,session   
,s4 #eacc  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,july #bg1 #bjbf,ms4   
,hassan 7= h]self & ,mr4 ,grassley7     
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to modify ! "t =  
fil+ c]ta9 in=mation returns4  #a4 ,%ort
 title ,?is ,act may be cit$ z !        
,prev5t+ ,tax ,fraud & ,id5tity ,!ft    
,act4  #b4 ,"t = fil+ c]ta9 in=mation   
returns  7a7 ,9 g5]al ,section #fjga7;b7
 ( ! ,int]nal ,rev5ue ,code ( #aihf is  
am5d$-- 7#a7 by /rik+ ,returns made "u &
 ins]t+ ! foll[+3  7#a7 ,9 g5]al        
,returns made "u  1 &  7#b7 by add+ at !
 end ! foll[+ new p>agraph3  7#b7       
,special rule = c]ta9 returns  7,a7 ,9  
g5]al ,9 ! case ( any return to :i* ?is 
p>agraph applies & :i* is fil$          
electronically1 su* return %all be fil$ 
on or be=e ,janu>y #ca ( ! ye> foll[+ ! 
cal5d> ye> to :i* su* return relates4   
7,b7 ,returns ,?is p>agraph %all apply  

to any return requir$ to be fil$ "u     
section #fjda 7o!r ?an returns &        
/atem5ts requir$ to be fil$ ) respect to
 nonemployee comp5sation71 #fjdb1       
#fjdg7;d71 #fjdi1 #fjej;,f1 or #fjej,w4 
4  7b7 ,gambl+ w9n+s ,section #fjga ( ! 
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by r$esignat+ subsection 7d7 z          
subsection 7e7 & by ins]t+ aft]         
subsection 7c7 ! foll[+ new subsection3 
7d7 ,returns relat+ to gambl+ w9n+s     
,returns requir$ "u section #fjea by    
reason ( section #cdjb7q77#g7 %all be   
fil$ on or be=e ,janu>y #ca ( ! ye>     
foll[+ ! cal5d> ye> to :i* su* returns  
relate4  4  7c7 ,,ira report+ ,section  
#djh7;i77#a7 ( ! ,int]nal ,rev5ue ,code 
( #aihf is am5d$ by ins]t+ 7b n lat] ?an
 ,janu>y #ca ( ! cal5d> ye> foll[+ !    
cal5d> ye> to :i* reports relate 9 !    
case ( reports relat+ to di/ributions7  
aft] at su* "t4  7d7 ,effective date ,! 
am5dm5ts made by ?is section %all apply 
to returns relat+ to cal5d> ye>s aft]   
,decemb] #ca1 #bjbg4