[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[S. 2550 Introduced in Senate (IS)]








109th CONGRESS
  2d Session
                                S. 2550

 To provide for direct access to electronic tax return filing, and for 
                            other purposes.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             April 5, 2006

Mr. Akaka (for himself and Mr. Bingaman) introduced the following bill; 
     which was read twice and referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
 To provide for direct access to electronic tax return filing, and for 
                            other purposes.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Free Internet Filing Act''.

SEC. 2. DIRECT ACCESS TO E-FILE FEDERAL INCOME TAX RETURNS.

    (a) In General.--The Secretary of the Treasury shall provide 
individual taxpayers with the ability to electronically file their 
Federal income tax returns through the Internal Revenue Service website 
without the use of an intermediary or with the use of an intermediary 
which is contracted by the Internal Revenue Service to provide free 
universal access for such filing (hereafter in this section referred to 
as the ``direct e-file program'') for taxable years beginning after the 
date which is not later than 3 years after the date of the enactment of 
this Act.
    (b) Development and Operation of Program.--In providing for the 
development and operation of the direct e-file program, the Secretary 
of the Treasury shall--
            (1) consult with nonprofit organizations representing the 
        interests of taxpayers as well as other private and nonprofit 
        organizations and Federal, State, and local agencies as 
        determined appropriate by the Secretary,
            (2) promulgate such regulations as necessary to administer 
        such program, and
            (3) conduct a public information and consumer education 
        campaign to encourage taxpayers to use the direct e-file 
        program.
    (c) Authorization of Appropriations.--There is authorized to be 
appropriated such sums as are necessary to carry out the direct e-file 
program. Any sums so appropriated shall remain available until 
expended.
    (d) Reports to Congress.--
            (1) Report on implementation.--The Secretary of the 
        Treasury shall report to the Committee on Finance of the Senate 
        and the Committee on Ways and Means of the House of 
        Representatives every 6 months regarding the status of the 
        implementation of the direct e-file program.
            (2) Report on usage.--The Secretary of the Treasury, in 
        consultation with the National Taxpayer Advocate, shall report 
        to the Committee on Finance of the Senate and the Committee on 
        Ways and Means of the House of Representatives annually on 
        taxpayer usage of the direct e-file program.
                                 <all>