[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5050 Introduced in House (IH)]

111th CONGRESS
  2d Session
                                H. R. 5050

 To amend the Internal Revenue Code of 1986 to provide an election for 
 unmarried, nonitemizing individuals to have their returns prepared by 
         the Secretary of the Treasury, and for other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 15, 2010

  Mr. Cooper 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 provide an election for 
 unmarried, nonitemizing individuals to have their returns prepared by 
         the Secretary of the Treasury, 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. RETURNS PREPARED BY SECRETARY.

    (a) In General.--Section 6020 of the Internal Revenue Code of 1986 
is amended by adding at the end the following new subsection:
    ``(c) Mandatory Preparation of Return by Secretary.--
            ``(1) In general.--If an eligible individual--
                    ``(A) makes an election under this subsection with 
                respect to a return of tax imposed by chapter 1 for any 
                taxable year, and
                    ``(B) discloses such information relating to such 
                return as the Secretary may require,
        the Secretary shall prepare such return, which, being signed by 
        such person, may be received by the Secretary as the return of 
        such person for such taxable year.
            ``(2) Eligible individual.--For purposes of this 
        subsection, the term `eligible individual' means, with respect 
        to any taxable year, an individual who--
                    ``(A) is described in section 1(c) (relating to 
                unmarried individuals (other than surviving spouses and 
                heads of households)), and
                    ``(B) does not have gross income derived from a 
                trade or business of the taxpayer for the taxable year.
            ``(3) Effect of election.--If an individual makes an 
        election under this subsection with respect to a return, such 
        individual shall, for purposes of such return, be treated as an 
        individual described in section 63(b) (relating to individuals 
        who do not itemize their deductions).''.
    (b) Report.--Not later than August 31, 2012, the Secretary of the 
Treasury shall submit to the Congress a report containing the 
following:
            (1) The number of returns prepared pursuant to section 
        6020(c) of the Internal Revenue Code of 1986.
            (2) The feasiblity of allowing the election under such 
        section with respect to returns of tax of other taxpayers, such 
        as married taxpayers, heads of households, surviving spouses, 
        and taxpayers who itemize their deductions.
            (3) Any necessary or appropriate changes in such Code to 
        better facilitate the preparation of returns under such section 
        (first, without regard to any changes described in paragraph 
        (2), and, then, with regard to such changes).
    (c) Effective Date.--The amendment made by this section shall apply 
to returns required to be filed for taxable years beginning after 
December 31, 2010.
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