[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3701 Introduced in House (IH)]

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114th CONGRESS
  1st Session
                                H. R. 3701

    To require that the Secretary of the Treasury make available an 
                Internet platform for Form 1099 filings.


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                    IN THE HOUSE OF REPRESENTATIVES

                            October 7, 2015

  Mrs. Black (for herself and Mr. McDermott) introduced the following 
      bill; which was referred to the Committee on Ways and Means

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                                 A BILL


 
    To require that the Secretary of the Treasury make available an 
                Internet platform for Form 1099 filings.

    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 ``1099 Filing Simplification Act''.

SEC. 2. INTERNET PLATFORM FOR FORM 1099 FILINGS.

    (a) In General.--Not later than 3 years after the date of the 
enactment of this Act, the Secretary of the Treasury (or such 
Secretary's delegate) shall make available an Internet Web site or 
other electronic media, similar to the Business Services Online Suite 
of Services provided by the Social Security Administration, that will 
provide taxpayers access to resources and guidance provided by the 
Internal Revenue Service and will allow taxpayers to--
            (1) prepare and file (in batches of not more than 50) Forms 
        1099;
            (2) prepare Forms 1099 for distribution to recipients other 
        than the Internal Revenue Service; and
            (3) create and maintain necessary taxpayer records.
    (b) Early Implementation for Forms 1099-MISC.--Not later than 1 
year after the date of the enactment of this Act, the Internet Web site 
under subsection (a) shall be available in a partial form that will 
allow taxpayers to take the actions described in such subsection with 
respect to Forms 1099-MISC required to be filed or distributed by such 
taxpayers.
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