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I
116TH CONGRESS
2D SESSION
H. R. 8062
To amend the Internal Revenue Code of 1986 to provide electronic filing
receipts to taxpayers who file tax returns via electronic filing process,
and for other purposes.
IN THE HOUSE OF REPRESENTATIVES
AUGUST 14, 2020
Mr. VELA 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 provide
electronic filing receipts to taxpayers who file tax returns
via electronic filing process, and for other purposes.
Be it enacted by the Senate and House of Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. SHORT TITLE.
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This Act may be cited as the ‘‘E–Filing Standards
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Improvement Act’’.
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•HR 8062 IH
SEC. 2. ELECTRONIC FILING REQUIREMENTS AMENDED TO
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INCLUDE
RECEIPTS,
REJECTION
EXPLA-
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NATIONS.
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(a) IN GENERAL.—Section 6011(f) of the Internal
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Revenue Code of 1986 is amended by adding at the end
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the following new paragraph:
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‘‘(3) The Secretary shall promote the use of
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electronically filed returns by requiring that all tax-
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payers submitting returns of tax via electronic filing
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process shall be issued an e-filing receipt via the tax-
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payer’s chosen method of correspondence which shall
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indicate the acceptance or rejection of a return, and
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if such return is rejected—
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‘‘(A) such receipt shall provide information
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about the steps necessary to resolve the issue
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causing such rejection,
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‘‘(B) the taxpayer shall be allowed 15 busi-
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ness days to correct and re-submit such return,
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and
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‘‘(C) if such return is not re-submitted
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within 15 business days, such return shall be
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treated as a paper return.’’.
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(b) CONFORMING AMENDMENT.—Section 6651 of
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such Code is amended by adding at the end the following
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new paragraph:
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•HR 8062 IH
‘‘(k) TREATMENT OF RETURNS GRANTED EX-
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TENSION OR TREATED AS PAPER RETURNS UNDER
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SECTION 6011(F).—In the case of a return granted a
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15 business day extension or treated as a paper re-
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turn under section 6011(f), such return shall be
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treated as timely filed by the taxpayer and not sub-
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ject to the addition to the tax under subsection
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(a).’’.
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(c) EFFECTIVE DATE.—The amendments made by
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this section shall apply to returns of tax submitted filing
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via electronic filing process after the date of the enactment
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of this Act.
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Æ
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