Streamlining IRS Operations Act

I 118TH CONGRESS 1ST SESSION H. R. 2688 To amend the Internal Revenue Code of 1986 to require electronically prepared tax returns to include scannable code when submitted on paper. IN THE HOUSE OF REPRESENTATIVES APRIL 18, 2023 Ms. PORTER (for herself, Mr. CONNOLLY, and Mr. MFUME) 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 require electronically prepared tax returns to include scannable code when submitted on paper. 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 ‘‘Streamlining IRS Op- 4 erations Act’’. 5 SEC. 2. REDUCING THE RESOURCE DRAIN BY REQUIRING 6 THAT ELECTRONICALLY PREPARED PAPER 7 RETURNS INCLUDE SCANNABLE CODE. 8 (a) IN GENERAL.—Section 6011(e) of the Internal 9 Revenue Code of 1986 is amended— 10 VerDate Sep 11 2014 03:44 Apr 25, 2023 Jkt 039200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H2688.IH H2688 kjohnson on DSK79L0C42PROD with BILLS 2 •HR 2688 IH (1) by redesignating the paragraph (6) relating 1 to application of numerical limitation to returns re- 2 lating to deferred compensation plans as paragraph 3 (7), and 4 (2) by adding at the end the following new 5 paragraph: 6 ‘‘(8) SPECIAL RULE FOR RETURNS PREPARED 7 ELECTRONICALLY AND SUBMITTED ON PAPER.—The 8 Secretary shall require that any return of tax which 9 is prepared electronically, but is printed and filed on 10 paper, bear a code which can, when scanned, convert 11 such return to electronic format.’’. 12 (b) CONFORMING AMENDMENT.—Section 6011(e)(1) 13 of such Code is amended by striking ‘‘paragraph (3)’’ and 14 inserting ‘‘paragraphs (3) and (8)’’. 15 (c) EFFECTIVE DATE.—The amendments made by 16 this section shall apply to returns of tax the due date for 17 which (determined without regard to extensions) is after 18 December 31, 2023. 19 Æ VerDate Sep 11 2014 03:44 Apr 25, 2023 Jkt 039200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\H2688.IH H2688 kjohnson on DSK79L0C42PROD with BILLS