II 110th CONGRESS 2d Session S. 2861 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.

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:

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.