What This Bill Does
This bill changes the National Voter Registration Act of 1993 to make tax return preparers operate as voter registration agencies. Tax return preparers would be required to give people voter registration application forms or links to online registration while preparing their taxes.
Who It Affects
Tax return preparers who prepare 100 or more individual tax returns per year. Certified volunteer tax preparers who receive funding from the Community Volunteer Income Tax Assistance Matching Grants Program or the Tax Counseling for the Elderly Program. People who use tax preparation services. The Election Assistance Commission and the Secretary of the Treasury.
Key Provisions
- Tax return preparers must display voter registration application forms that are visible and accessible to customers who visit their office in person (Sec. 2(a)(2)(A))
- Tax return preparers who provide services online must provide a hyperlink to the voter registration application form or to the appropriate election official's website where someone can register to vote online, and display this link prominently to every customer (Sec. 2(a)(2)(B))
- Tax return preparers are not required to accept completed voter registration forms from customers or transmit those forms to election officials (Sec. 2(a)(3)(A))
- The Secretary of the Treasury must revise intake forms for certified volunteer tax preparers to include a question asking if customers want to receive a voter registration form (Sec. 2(b)(2))
- The Secretary of the Treasury must revise quality site requirements to require volunteer tax preparer sites to clearly and prominently display voter registration application forms (Sec. 2(b)(3))
What Changes
Tax return preparers become voter registration agencies. They must now provide access to voter registration forms or online registration links during the tax preparation process. Tax preparer offices and online tax services will need to display information about voter registration. Volunteer tax preparer sites that receive government funding must prominently display voter registration forms and ask clients if they want registration materials.
Important Definitions
"Tax return preparer" means a preparer described in the Internal Revenue Code who prepares at least 100 individual tax returns in the current or previous taxable year, or a certified volunteer tax preparer who receives funding from the Community Volunteer Income Tax Assistance Matching Grants Program or the Tax Counseling for the Elderly Program (Sec. 2(a)(4))
Effective Date
The amendment applies to taxable years occurring after December 2021 (Sec. 2(a)(2))
I
118TH CONGRESS
1ST SESSION H. R. 2629
To amend the National Voter Registration Act of 1993 to treat certain
tax return preparers as voter registration agencies under such Act for
purposes of distributing voter registration application forms, and for
other purposes.
IN THE HOUSE OF REPRESENTATIVES
APRIL 13, 2023
Mrs. WATSON COLEMAN (for herself, Ms. LEE of California, Ms. BROWN, and
Mr. MCGOVERN) introduced the following bill; which was referred to the
Committee on House Administration, and in addition to the Committee
on Ways and Means, for a period to be subsequently determined by the
Speaker, in each case for consideration of such provisions as fall within
the jurisdiction of the committee concerned
A BILL
To amend the National Voter Registration Act of 1993 to
treat certain tax return preparers as voter registration
agencies under such Act for purposes of distributing
voter registration application forms, and for other pur-
poses.
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 ‘‘Tax Filer Voter Reg-
4
istration Act’’ or the ‘‘Filer Voter Act’’.
5
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•HR 2629 IH
SEC. 2. TREATMENT OF TAX RETURN PREPARERS AS
1
VOTER REGISTRATION AGENCIES FOR PUR-
2
POSES OF DISTRIBUTING VOTER REGISTRA-
3
TION APPLICATION FORMS.
4
(a) TAX RETURN PREPARERS AS VOTER REGISTRA-
5
TION AGENCIES.—
6
(1) IN GENERAL.—Section 7 of the National
7
Voter Registration Act of 1993 (52 U.S.C. 20506)
8
is amended by adding at the end the following new
9
subsection:
10
‘‘(e) SPECIAL
RULES
FOR
TAX
RETURN
PRE-
11
PARERS.—
12
‘‘(1) TREATMENT
AS
VOTER
REGISTRATION
13
AGENCIES.—Subject to paragraph (2) and except as
14
provided in paragraph (3), each tax return preparer
15
in a State shall be treated as a voter registration
16
agency designated by the State for purposes of this
17
section.
18
‘‘(2) METHODS OF MEETING REQUIREMENTS.—
19
‘‘(A) AVAILABILITY OF FORMS IN OFFICE
20
FOR CUSTOMERS WHO MEET PREPARER IN PER-
21
SON.—A tax return preparer who provides tax
22
return preparation services to customers who
23
meet the preparer in person at the preparer’s
24
office may meet the requirements applicable to
25
the tax return preparer under this section by
26
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•HR 2629 IH
displaying copies of the mail voter registration
1
application form used by the State in which the
2
office is located in a manner which ensures that
3
the forms are visible and accessible to any cus-
4
tomer who visits the office.
5
‘‘(B) AVAILABILITY OF FORMS THROUGH
6
HYPERLINK
FOR
CUSTOMERS
WHO
RECEIVE
7
SERVICES ONLINE.—A tax return preparer who
8
provides tax return preparation services to cus-
9
tomers through online methods may meet the
10
requirements applicable to the tax return pre-
11
parer under this section—
12
‘‘(i) by providing a hyperlink to the
13
mail voter registration application form de-
14
veloped by the Election Assistance Com-
15
mission under section 9(a)(2), or to the
16
website of the appropriate election official
17
through which an individual may register
18
to vote online, through the same computer
19
software, service, or program by which the
20
tax return preparer provides services to the
21
customer online; and
22
‘‘(ii) by ensuring that the hyperlink is
23
prominently displayed to each customer
24
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•HR 2629 IH
who receives any tax return preparation
1
services from the tax return preparer.
2
‘‘(3) EXCEPTIONS.—A tax return preparer shall
3
not be required to meet the following requirements
4
of this section which are otherwise applicable to a
5
voter registration agency designated by the State for
6
purposes of this section:
7
‘‘(A) Clause (iii) of subsection (a)(4)(A)
8
(relating to the acceptance of completed voter
9
registration application forms for transmittal to
10
the appropriate State election official).
11
‘‘(B) Subparagraph (B) of subsection
12
(a)(6) (relating to the provision of the form by
13
which an individual may apply to register to
14
vote at a voter registration agency and related
15
forms and statements).
16
‘‘(C) Subsection (d) (relating to the dead-
17
line for the transmittal of completed voter reg-
18
istration application forms to the appropriate
19
State election official).
20
‘‘(4) DEFINITION.—In this subsection, the term
21
‘tax return preparer’ means—
22
‘‘(A) a tax return preparer described in
23
section 7701(a)(36) of the Internal Revenue
24
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•HR 2629 IH
Code of 1986, other than a tax return preparer
1
who—
2
‘‘(i) during the taxable year, reason-
3
ably expects to prepare fewer than 100 in-
4
dividual tax returns, or
5
‘‘(ii) during the previous taxable year,
6
prepared fewer than 100 individual tax re-
7
turns; or
8
‘‘(B) any certified volunteer tax preparer
9
who receives funding from the Secretary of the
10
Treasury under the Community Volunteer In-
11
come Tax Assistance Matching Grants Program
12
or the Tax Counseling for the Elderly Program.
13
‘‘(5) REGULATIONS.—The Election Assistance
14
Commission, in consultation with the Secretary of
15
the Treasury, shall promulgate such regulations as
16
the Commission considers appropriate to carry out
17
this subsection.’’.
18
(2) EFFECTIVE DATE.—The amendment made
19
by paragraph (1) shall apply with respect to taxable
20
years occurring after December 2021.
21
(b) RESPONSIBILITIES
OF
SECRETARY
OF
THE
22
TREASURY RELATING TO CERTIFIED VOLUNTEER TAX
23
PREPARERS.—
24
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(1) GUIDANCE TO CERTIFIED VOLUNTEER TAX
1
PREPARERS RECEIVING FUNDING UNDER CERTAIN
2
PROGRAMS.—The Secretary of the Treasury shall
3
provide assistance and guidance to enable certified
4
volunteer tax preparers who receive funding under
5
the Community Volunteer Income Tax Assistance
6
Matching Grants Program or the Tax Counseling
7
for the Elderly Program to meet the requirements of
8
section 7(e) of the National Voter Registration Act
9
of 1993 (as added by subsection (a)).
10
(2) REVISION TO INTAKE AND INTERVIEW AND
11
QUALITY
REVIEW
SHEET.—The Secretary of the
12
Treasury shall revise the intake and interview and
13
quality review sheet provided to an individual who
14
utilizes the services of certified volunteer preparers
15
to include the following question: ‘‘Do you want to
16
receive a form today to register to vote or update
17
your voter registration information?’’, as well as a
18
box for the individual to check to indicate whether
19
or not the individual wants to receive such a form.
20
(3) DISPLAY OF INFORMATION AT SITES.—The
21
Secretary of the Treasury shall revise the quality
22
site requirements for volunteer tax preparers who re-
23
ceive funding under the Community Volunteer In-
24
come Tax Assistance Matching Grants Program or
25
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•HR 2629 IH
the Tax Counseling for the Elderly Program to in-
1
clude a requirement that the sites clearly and promi-
2
nently display voter registration application forms.
3
Æ
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