[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[S. 822 Introduced in Senate (IS)]

112th CONGRESS
  1st Session
                                 S. 822

    To amend the Internal Revenue Code of 1986 to require all wage 
            withholding returns to be filed electronically.


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                   IN THE SENATE OF THE UNITED STATES

                             April 14, 2011

Mr. Coburn (for himself and Mr. Bennet) 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 require all wage 
            withholding returns to be filed electronically.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. REQUIRED ELECTRONIC FILING OF WAGE WITHHOLDING RETURNS.

    (a) In General.--Paragraph (2) of section 6011(e) of the Internal 
Revenue Code of 1986 is amended--
            (1) by redesignating subparagraphs (A) and (B) as 
        subparagraphs (B) and (C), respectively,
            (2) by inserting before subparagraph (B), as so 
        redesignated, the following new subparagraph:
                    ``(A) shall--
                            ``(i) require any person that is required 
                        to file a return containing information 
                        described in section 6051(a) to file such 
                        return on magnetic media, and
                            ``(ii) provide for waiver of the 
                        requirements of clause (i) in the case of 
                        demonstrated hardship for a person having 5 or 
                        fewer employees,'', and
            (3) by inserting ``except as provided in subparagraph 
        (A),'' before ``shall not require'' in subparagraph (B), as so 
        redesignated.
    (b) Conforming Amendment.--Paragraph (4) of section 6011(e) of the 
Internal Revenue Code of 1986 is amended by striking ``paragraph 
(2)(A)'' and inserting ``paragraph (2)(B)''.
    (c) Effective Date.--The amendments made by this section shall 
apply to returns filed after December 31, 2011.
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