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<bill bill-stage="Introduced-in-House" bill-type="olc" dms-id="H4ABB0B1F840245148159EE516B298D79" public-private="public">
<metadata xmlns:dc="http://purl.org/dc/elements/1.1/">
<dublinCore>
<dc:title>110 HR 5801 IH: Free Internet Filing
</dc:title>
<dc:publisher>U.S. House of Representatives</dc:publisher>
<dc:date>2008-04-15</dc:date>
<dc:format>text/xml</dc:format>
<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
</dublinCore>
</metadata>
	<form>
		<distribution-code display="yes">I</distribution-code>
		<congress>110th CONGRESS</congress>
		<session>2d Session</session>
		<legis-num>H. R. 5801</legis-num>
		<current-chamber>IN THE HOUSE OF REPRESENTATIVES</current-chamber>
		<action>
			<action-date date="20080415">April 15, 2008</action-date>
			<action-desc><sponsor name-id="L000043">Mr. Lampson</sponsor> (for
			 himself, <cosponsor name-id="B000652">Mr. Boswell</cosponsor>,
			 <cosponsor name-id="S001173">Mr. Space</cosponsor>,
			 <cosponsor name-id="H001030">Mr. Hill</cosponsor>, <cosponsor name-id="B001252">Mr. Barrow</cosponsor>, and <cosponsor name-id="M001161">Mr.
			 Melancon</cosponsor>) introduced the following bill; which was referred to the
			 <committee-name committee-id="HWM00">Committee on Ways and
			 Means</committee-name></action-desc>
		</action>
		<legis-type>A BILL</legis-type>
		<official-title>To provide for direct access to electronic tax return
		  filing, and for other purposes.</official-title>
	</form>
	<legis-body id="H3E89544D5E8145F3968F06F81809688B" style="OLC">
		<section commented="no" display-inline="no-display-inline" id="H4B697C8D08EA49059610261152BDB769" section-type="section-one"><enum>1.</enum><header display-inline="yes-display-inline">Short title</header><text display-inline="no-display-inline">This Act may be cited as the
			 <quote><short-title>Free Internet Filing
			 Act</short-title></quote>.</text>
		</section><section commented="no" display-inline="no-display-inline" id="H08170F549AC441F6AD1B7618000446E3" section-type="subsequent-section"><enum>2.</enum><header display-inline="yes-display-inline">Direct access to e-file Federal income tax
			 returns</header>
			<subsection commented="no" display-inline="no-display-inline" id="H1AA64727D45C436484724B5919B174AC"><enum>(a)</enum><header display-inline="yes-display-inline">In general</header><text display-inline="yes-display-inline">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 <quote>direct e-file
			 program</quote>) for taxable years beginning after the date which is not later
			 than 3 years after the date of the enactment of this Act.</text>
			</subsection><subsection commented="no" display-inline="no-display-inline" id="H6D31D756F2C64D29AC2F485CE2FE6C7B"><enum>(b)</enum><header display-inline="yes-display-inline">Development and operation of
			 program</header><text display-inline="yes-display-inline">In providing for the
			 development and operation of the direct e-file program, the Secretary of the
			 Treasury shall—</text>
				<paragraph commented="no" display-inline="no-display-inline" id="H2D6E85F41F2B493FB232FBE4EB3404C7"><enum>(1)</enum><text display-inline="yes-display-inline">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,</text>
				</paragraph><paragraph commented="no" display-inline="no-display-inline" id="H1991E68EF1BD46C0B3D962B893D0E9DF"><enum>(2)</enum><text display-inline="yes-display-inline">promulgate such regulations as necessary to
			 administer such program, and</text>
				</paragraph><paragraph commented="no" display-inline="no-display-inline" id="H053B02A1667148CA927BF92B2E4746C4"><enum>(3)</enum><text display-inline="yes-display-inline">conduct a public information and consumer
			 education campaign to encourage taxpayers to use the direct e-file
			 program.</text>
				</paragraph></subsection><subsection commented="no" display-inline="no-display-inline" id="HF04C6C023799471199F5E7CB615525BE"><enum>(c)</enum><header display-inline="yes-display-inline">Authorization of
			 appropriations</header><text display-inline="yes-display-inline">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.</text>
			</subsection><subsection commented="no" display-inline="no-display-inline" id="H5DF50BD886AD42A692CDB4163410BC08"><enum>(d)</enum><header display-inline="yes-display-inline">Reports to Congress</header>
				<paragraph commented="no" display-inline="no-display-inline" id="H0831436096254B5EBC50BA810658499B"><enum>(1)</enum><header display-inline="yes-display-inline">Report on implementation</header><text display-inline="yes-display-inline">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.</text>
				</paragraph><paragraph commented="no" display-inline="no-display-inline" id="HE0A4CD3E075C488DA18E578C36D81C68"><enum>(2)</enum><header display-inline="yes-display-inline">Report on usage</header><text display-inline="yes-display-inline">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.</text>
				</paragraph></subsection></section></legis-body>
</bill>


