[Congressional Record Volume 163, Number 195 (Thursday, November 30, 2017)]
[Senate]
[Pages S7645-S7646]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]
SA 1801. Ms. WARREN submitted an amendment intended to be proposed by
her to the bill H.R. 1, to provide for reconciliation pursuant to
titles II and V of the concurrent resolution on the budget for fiscal
year 2018; which was ordered to lie on the table; as follows:
At the appropriate place, insert the following:
SEC. __. PROHIBITION ON AGREEMENTS RESTRICTING GOVERNMENT TAX
PREPARATION AND FILING SERVICES.
The Secretary of the Treasury, or the Secretary's delegate,
may not enter into any agreement after the date of the
enactment of this Act which restricts the Secretary's legal
right to provide tax return preparation services or software
or to provide tax return filing services.
SEC. __. GOVERNMENT-ASSISTED TAX PREPARATION AND FILING
SERVICES.
(a) In General.--Chapter 77 of the Internal Revenue Code of
1986 is amended by adding at the end the following new
section:
``SEC. 7529. GOVERNMENT-ASSISTED TAX-RETURN PREPARATION
PROGRAMS.
``(a) Establishment of Programs.--The Secretary shall
establish and operate the following programs:
``(1) Online tax preparation and filing software.--Not
later than January 31, 2019, software for the preparation and
filing of individual income tax returns for taxable years
beginning after 2017.
``(2) Taxpayer data access.--Not later than March 1, 2019,
a program under which taxpayers may download third-party
provided return information relating to individual income tax
returns for taxable years beginning after 2017.
``(3) Tax return preparation.--Not later than March 1,
2019, a program under which eligible individuals (as defined
under subsection (c)(1)) may elect to have income tax returns
for taxable years beginning after 2017 prepared by the
Secretary.
``(b) Requirements for Taxpayer Data Access Program.--
``(1) In general.--Return information under the program
established under subsection (a)(2) shall be made available--
``(A) not later than 15 days after the Secretary receives
such information, and
``(B) through a secure function that allows a taxpayer to
download such information from the Secretary's website in
both a printable document file and in a computer-readable
form suitable for use by automated tax preparation software.
``(2) Third-party provided return information defined.--For
purposes of this section, the term `third-party provided
return information' means--
``(A) information reported to the Secretary through an
information return (as defined in section 6724(d)(1)),
``(B) information reported to the Secretary pursuant to
section 232 of the Social Security Act, and
``(C) such other information reported to the Secretary as
is determined appropriate by the Secretary for purposes of
the program established under subsection (a)(2).
``(c) Tax Return Preparation.--
``(1) Eligible individual.--For purposes of the program
established under subsection (a)(3)--
``(A) In general.--Except as provided in subparagraphs (B)
and (C), the term `eligible individual' means, with respect
to any taxable year, any individual who--
``(i) elects to participate in the program established
under subsection (a)(3),
``(ii) is an unmarried individual (other than a surviving
spouse (as defined in section 2(a)) or the head of a
household (as defined in section 2(b))),
``(iii) does not claim any deduction allowed under section
62 for purposes of determining adjusted gross income,
``(iv) claims the standard deduction under section 63,
``(v) claims no deduction under section 151 for any
individual who is a dependent (as defined in section 152),
``(vi) does not file schedule C, and
``(vii) has no income other than income from--
``(I) wages (as defined in section 3401),
``(II) interest, or
``(III) dividends.
``(B) Limitation on eligibility for tax year 2018.--With
respect to any taxable year beginning in 2018, the term
`eligible individual' shall only include such populations of
individuals described in subparagraph (A) as is determined by
the Secretary.
``(C) Expansion of eligibility after tax year 2018.--
``(i) In general.--At the discretion of the Secretary, with
respect to any taxable year beginning after December 31,
2018, the term `eligible individual' may include populations
of individuals who would not otherwise satisfy the
requirements established under subparagraph (A), such as
married individuals, heads of households, taxpayers who are
eligible to claim the earned income tax credit under section
32 and have dependents, taxpayers who are eligible to claim
the child tax credit under section 24, taxpayers who claim
deductions allowed under section 62 for purposes of
determining adjusted gross income, and taxpayers with income
from non-employee compensation.
``(ii) Report.--Not later than August 31, 2020, the
Secretary shall submit a report to Congress that contains
recommendations for such legislative or administrative
actions as the Secretary determines necessary with respect to
expanding the populations of individuals that may qualify as
eligible individuals for purposes of the program established
under subsection (a)(3).
``(2) Return must be filed by individual.--No return
prepared under the program established under subsection
(a)(3) shall be treated as filed before the date such return
is submitted by the taxpayer as provided under the rules of
section 6011.
``(d) Verification of Identity.--An individual shall not
participate in any program described in subsection (a) or
access any information under such a program unless such
individual has verified their identity to the satisfaction of
the Secretary.
``(e) Taxpayer Responsibility.--Nothing in this section
shall be construed to absolve the taxpayer from full
responsibility for the accuracy or completeness of his return
of tax.
``(f) Prohibition on Fees.--No fee may be imposed on any
taxpayer who participates in any program established under
subsection (a).
``(g) Information Provided for Wage and Self-Employment
Income.--For purposes of subsection (a)(2), in the case of
information relating to wages paid for any calendar year
after 2017 required to be provided to the Commissioner of
Social Security under section 205(c)(2)(A) of the Social
Security Act (42 U.S.C. 405(c)(2)(A)), the Commissioner shall
make such information available to the Secretary not later
than the February 15 of the calendar year following the
calendar year to which such wages and self-employment income
relate.''.
(b) Filing Deadline for Information Returns.--Section
6071(b) of such Code is amended to read as follows:
``(b) Information Returns.--Returns made under part III of
this chapter shall be filed on or before January 31 of the
year following the calendar year to which such returns
relate. Section 6081 shall not apply to returns under such
part III.''.
(c) Conforming Amendment to Social Security Act.--Section
205(c)(2)(A) of the Social Security Act (42 U.S.C.
405(c)(2)(A)) is amended by adding at the end the following
new sentence: ``For purposes of the preceding sentence, the
Commissioner shall require that information relating to wages
paid be provided to the Secretary of the Treasury not later
than February 15 of the year following the calendar year to
which such wages and self-employment income relate.''.
(d) Clerical Amendment.--The table of sections for chapter
77 of such Code is amended by adding at the end the following
new item:
``Sec. 7529. Government-assisted tax-return preparation programs.''.
(e) Authorization of Appropriations.--There is authorized
to be appropriated to carry out the amendments made by this
section such sums as may be necessary for each of fiscal
years 2018 through 2022.
[[Page S7646]]
(f) Effective Date.--The amendments made by this section
shall apply to returns for taxable years beginning after
December 31, 2017.
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