[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1368 Introduced in House (IH)]

111th CONGRESS
  1st Session
                                H. R. 1368

To amend the Internal Revenue Code of 1986 to require the Secretary of 
 the Treasury to establish an Auto File Program which provides certain 
  individuals with income tax forms containing pre-filled information.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 5, 2009

  Mr. Weiner 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 the Secretary of 
 the Treasury to establish an Auto File Program which provides certain 
  individuals with income tax forms containing pre-filled information.

    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 ``Auto File Act of 2009''.

SEC. 2. AUTO FILE PROGRAM TO PROVIDE CERTAIN INDIVIDUALS WITH INCOME 
              TAX FORMS CONTAINING PRE-FILLED INFORMATION.

    (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. 7529. AUTO FILE PROGRAM TO PROVIDE CERTAIN INDIVIDUALS WITH 
              INCOME TAX FORMS CONTAINING PRE-FILLED INFORMATION.

    ``(a) In General.--The Secretary shall establish a program under 
which eligible individuals will be mailed pre-filled return forms--
            ``(1) which they may use as a basis for preparing their 
        returns of tax imposed by chapter 1, and
            ``(2) which, based on applicable information, contain such 
        information and computations as the Secretary determines to be 
        appropriate.
    ``(b) Definitions.--For purposes of this section--
            ``(1) Eligible individual.--Except as provided in 
        regulations prescribed by the Secretary, the term `eligible 
        individual' means any individual if--
                    ``(A) credit was allowed to such individual under 
                section 32 (relating to earned income credit) for the 
                preceding taxable year, or
                    ``(B) based on applicable information for the 
                taxable year, the Secretary determines that--
                            ``(i) the taxpayer may be eligible for such 
                        credit for the taxable year, or
                            ``(ii) the taxpayer's only income for the 
                        taxable year is from wages, interest, 
                        dividends, pensions and annuities, social 
                        security benefits (as defined in section 
                        86(d)), unemployment compensation (as defined 
                        in section 85(b)), or individual retirement 
                        plan distributions.
            ``(2) Applicable information.--The term `applicable 
        information' means information shown on returns received by the 
        Secretary under part III of subchapter A of chapter 61 
        (relating to information returns).
    ``(c) Timing of Mailings.--Mailings under subsection (a) shall be 
made as rapidly as possible after the close of the taxable year and, to 
the extent practicable, before the 1st day of the third month after the 
close of the taxable year.
    ``(d) Return To Be Verified by Taxpayer.--Nothing in this section 
shall be construed to relieve the taxpayer from any requirement under 
this title.
    ``(e) Reporting by National Taxpayer Advocate.--The National 
Taxpayer Advocate shall provide annual reports to the Congress 
containing--
            ``(1) such Advocate's assessment of the accuracy of the 
        information provided on pre-filled forms for eligible 
        taxpayers, and
            ``(2) such other information and recommendations as such 
        Advocate deems appropriate.
    ``(f) Regulations.--The Secretary shall prescribe such regulations 
as are necessary or appropriate to carry out the purposes of this 
section.''.
    (b) Clerical Amendment.--The table of sections for such chapter 77 
is amended by adding at the end the following new item:

``Sec. 7529. Auto file program to provide certain individuals with 
                            income tax forms containing pre-filled 
                            information.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to returns for taxable years beginning after the date of the 
enactment of this Act.
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