Autofill Act of 2019

I 116TH CONGRESS 1ST SESSION H. R. 2304 To amend the Internal Revenue Code of 1986 to establish a program to populate downloadable tax forms with taxpayer return information. IN THE HOUSE OF REPRESENTATIVES APRIL 12, 2019 Mr. FOSTER introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to establish a program to populate downloadable tax forms with tax- payer return information. Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘Autofill Act of 2019’’. 4 SEC. 2. AUTOMATED PARTIALLY PRE-POPULATED TAX RE- 5 TURNS. 6 (a) IN GENERAL.—Chapter 77 of the Internal Rev- 7 enue Code of 1986 is amended by adding at the end the 8 following new section: 9 VerDate Sep 11 2014 23:32 Apr 23, 2019 Jkt 089200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H2304.IH H2304 pamtmann on DSKBFK8HB2PROD with BILLS 2 •HR 2304 IH ‘‘SEC. 7529. AUTOMATED PARTIALLY PRE-POPULATED TAX 1 RETURNS. 2 ‘‘(a) ESTABLISHMENT OF PROGRAM.—The Secretary 3 shall establish a program under which taxpayers may 4 download forms relating to the individual income tax re- 5 turns that are populated with return information reported 6 to the Secretary under chapter 61 and reported to the Sec- 7 retary pursuant to section 232 of the Social Security Act. 8 ‘‘(b) REQUIREMENTS RELATING TO INFORMATION.— 9 ‘‘(1) DEADLINE FOR MAKING INFORMATION 10 AVAILABLE.—The Secretary shall make such return 11 information available under the program established 12 under subsection (a) not later than 15 days after the 13 Secretary receives such information. 14 ‘‘(2) FORMAT OF INFORMATION MADE AVAIL- 15 ABLE.—Return information shall be made available 16 under the program established under subsection (a) 17 in both a printable document file suitable for manual 18 completion and filing a computer-readable form suit- 19 able for use by automated tax preparation software. 20 ‘‘(c) AUTOFILL SERVICE DEADLINES.— 21 ‘‘(1) STANDARDS.—Not later than October 31, 22 2019, the Secretary shall— 23 ‘‘(A) establish standards for data download 24 to tax preparation software, and 25 VerDate Sep 11 2014 21:00 Apr 24, 2019 Jkt 089200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H2304.IH H2304 pamtmann on DSKBFK8HB2PROD with BILLS 3 •HR 2304 IH ‘‘(B) provide a demonstration server for 1 downloading the partially populated printable 2 document file. 3 ‘‘(2) TAX FORMS.—Not later than February 15, 4 2020, and annually thereafter, the Secretary shall 5 provide on the Secretary’s website a secure function 6 that allows a taxpayer to download, as both a print- 7 able document file and in a form suitable for input 8 to automatic tax preparation software, the 1040, 9 1040A, and 1040EZ forms that are populated with 10 information with respect to the taxpayer that is re- 11 ported under chapter 61 or any other provision of 12 this title under which reporting of information is re- 13 quired. 14 ‘‘(d) TAXPAYER RESPONSIBILITY.—Nothing in this 15 section shall be construed to absolve the taxpayer from 16 full responsibility for the accuracy or completeness of his 17 return of tax. 18 ‘‘(e) DISCLAIMER.—Before any form can be 19 downloaded under the program established under sub- 20 section (a), the taxpayer must acknowledge that— 21 ‘‘(1) the taxpayer is responsible for the accu- 22 racy of his return, and 23 ‘‘(2) all information provided in the download- 24 able form under such program needs to be verified. 25 VerDate Sep 11 2014 21:00 Apr 24, 2019 Jkt 089200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\H2304.IH H2304 pamtmann on DSKBFK8HB2PROD with BILLS 4 •HR 2304 IH ‘‘(f) INFORMATION PROVIDED FOR WAGE AND SELF- 1 EMPLOYMENT INCOME.—For purposes of subsection 2 (a)— 3 ‘‘(1) INFORMATION RELATED TO CALENDAR 4 YEAR 2019.—In the case of information relating to 5 wages paid, and amounts of self-employment income, 6 for calendar year 2019 required to be provided to 7 the Commissioner of Social Security under section 8 205(c)(2)(A) of the Social Security Act (42 U.S.C. 9 405(c)(2)(A)), the Commissioner shall, using best ef- 10 forts, make such information available to the Sec- 11 retary not later than January 31, 2020. 12 ‘‘(2) INFORMATION RELATED TO CALENDAR 13 YEAR 2020 AND THEREAFTER.—In the case of infor- 14 mation relating to wages paid, and amounts of self- 15 employment income, for any calendar year after 16 2019 required to be provided to the Commissioner of 17 Social Security under section 205(c)(2)(A) of the 18 Social Security Act (42 U.S.C. 405(c)(2)(A)), the 19 Commissioner shall make such information available 20 to the Secretary not later than January 31 of the 21 calendar year following the calendar year to which 22 such wages and self-employment income relate.’’. 23 VerDate Sep 11 2014 21:00 Apr 24, 2019 Jkt 089200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6201 E:\BILLS\H2304.IH H2304 pamtmann on DSKBFK8HB2PROD with BILLS 5 •HR 2304 IH (b) FILING DEADLINE FOR INFORMATION RE- 1 TURNS.—Section 6071(b) of such Code is amended to 2 read as follows: 3 ‘‘(b) INFORMATION RETURNS.—Returns made under 4 part III of this subchapter shall be filed on or before Janu- 5 ary 31 of the year following the calendar year to which 6 such returns relate. Section 6081 shall not apply to re- 7 turns under such part III.’’. 8 (c) CONFORMING AMENDMENT TO SOCIAL SECURITY 9 ACT.—Section 205(c)(2)(A) of the Social Security Act (42 10 U.S.C. 405(c)(2)(A)) is amended by adding at the end the 11 following new sentence: ‘‘For purposes of the preceding 12 sentence, the Commissioner shall require that information 13 relating to wages paid, and amounts of self-employment 14 income, be provided to the Commissioner not later than 15 January 31 of the year following the calendar year to 16 which such wages and self-employment income relate.’’. 17 (d) CLERICAL AMENDMENT.—The table of sections 18 for chapter 77 of such Code is amended by adding at the 19 end the following new item: 20 ‘‘Sec. 7529. Automated partially pre-populated tax returns.’’. (e) EFFECTIVE DATE.—The amendments made by 21 this section shall apply to returns for taxable years begin- 22 ning after December 31, 2018. 23 Æ VerDate Sep 11 2014 23:32 Apr 23, 2019 Jkt 089200 PO 00000 Frm 00005 Fmt 6652 Sfmt 6301 E:\BILLS\H2304.IH H2304 pamtmann on DSKBFK8HB2PROD with BILLS