[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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