II 112th CONGRESS 1st Session S. 822 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.

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.