[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1412 Introduced in House (IH)]







105th CONGRESS
  1st Session
                                H. R. 1412

 To amend the Internal Revenue Code of 1986 to require that envelopes 
  provided by the Internal Revenue Service with the instructions for 
          filing income tax returns be postage paid envelopes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 23, 1997

  Mr. Duncan 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 that envelopes 
  provided by the Internal Revenue Service with the instructions for 
          filing income tax returns be postage paid envelopes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. ENVELOPES PROVIDED WITH INSTRUCTIONS FOR FILING INCOME TAX 
              RETURNS TO BE POSTAGE PAID.

    (a) In General.--Chapter 77 of the Internal Revenue Code of 1986 
(relating to miscellaneous provisions) is amended by adding at the end 
the following new section:

``SEC. 7525. ENVELOPES PROVIDED WITH INSTRUCTIONS FOR FILING INCOME TAX 
              RETURNS TO BE POSTAGE PAID.

    ``Any envelope which is provided by the Secretary in any booklet of 
instructions for filing a return of tax imposed by chapter 1 and which 
is to be used to file such a return shall be a postage paid envelope.''
    (b) Clerical Amendment.--The table of sections for chapter 77 of 
such Code is amended by adding at the end the following new item:

                              ``Sec. 7525. Envelopes provided with 
                                        instructions for filing income 
                                        tax returns to be postage 
                                        paid.''
    (c) Effective Date.--The amendments made by this section shall 
apply to envelopes provided in instructions for taxable years beginning 
more than 6 months after the date of the enactment of this Act.

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