[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[S. 2861 Introduced in Senate (IS)]







110th CONGRESS
  2d Session
                                S. 2861

 To amend the Internal Revenue Code of 1986 to prohibit the imposition 
 of a separate fee for electronic filing of returns and statements for 
                  individuals, and for other purposes.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             April 15, 2008

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

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to prohibit the imposition 
 of a separate fee for electronic filing of returns and statements for 
                  individuals, 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. PROHIBITION ON SEPARATE FEE FOR ELECTRONIC FILING OF RETURNS 
              AND STATEMENTS FOR INDIVIDUALS.

    (a) In General.--Section 6011 of the Internal Revenue Code of 1986 
(relating to general requirement of return, statement, or list) is 
amended by adding at the end the following new subsection:
    ``(i) Prohibition on Separate Fee for Electronic Filing.--No person 
authorized to originate the electronic submission of a return or 
statement relating to any tax imposed by subchapter A of chapter 1 on 
individuals may charge a separate fee for such electronic 
submission.''.
    (b) Penalty.--
            (1) In general.--Part I of subchapter B of chapter 68 of 
        the Internal Revenue Code of 1986 (relating to assessable 
        penalties) is amended by adding at the end the following new 
        section:

``SEC. 6720C. PROHIBITION ON SEPARATE FEE FOR ELECTRONIC FILING OF 
              RETURNS AND STATEMENTS FOR INDIVIDUALS.

    ``(a) In General.--Any person who fails to comply with section 
6011(i) with respect to any return or statement shall pay a penalty of 
$50 for each such failure.
    ``(b) Penalty in Addition to Other Penalties.--Any penalty imposed 
by this section shall be in addition to any other penalty provided by 
law.''.
            (2) Conforming amendment.--The table of sections for part I 
        of subchapter B of chapter 68 of such Code is amended by adding 
        at the end the following new item:

``Sec. 6720C. Prohibition on separate fee for electronic filing of 
                            returns and statements for individuals.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to returns and statements the due date for which is after 
December 31, 2008.
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