I 111th CONGRESS 1st Session H. R. 1368 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.

1.

Short title

This Act may be cited as the Auto File Act of 2009.

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:

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.