[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 7435 Introduced in House (IH)]
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118th CONGRESS
2d Session
H. R. 7435
To amend the Internal Revenue Code of 1986 to establish a program to
populate downloadable tax forms with taxpayer return information.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
February 23, 2024
Mr. Foster (for himself and Mr. Blumenauer) introduced the following
bill; which was referred to the Committee on Ways and Means
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to establish a program to
populate downloadable tax forms with taxpayer return information.
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 ``Autofill Act of 2024''.
SEC. 2. AUTOMATED PARTIALLY PRE-POPULATED TAX RETURNS.
(a) In General.--Chapter 77 of the Internal Revenue Code of 1986 is
amended by adding at the end the following new section:
``SEC. 7531. AUTOMATED PARTIALLY PRE-POPULATED TAX RETURNS.
``(a) Establishment of Program.--The Secretary shall establish a
program under which taxpayers may download forms relating to the
individual income tax returns that are populated with return
information reported to the Secretary under chapter 61 and reported to
the Secretary pursuant to section 232 of the Social Security Act.
``(b) Requirements Relating to Information.--
``(1) Deadline for making information available.--The
Secretary shall make such return information available under
the program established under subsection (a) not later than 15
days after the Secretary receives such information.
``(2) Format of information made available.--Return
information shall be made available under the program
established under subsection (a) in both a printable document
file suitable for manual completion and filing and in a
computer-readable form suitable for use by automated tax
preparation software.
``(c) Autofill Service Deadlines.--
``(1) Standards.--Not later than October 31, 2024, the
Secretary shall--
``(A) establish standards for data download to tax
preparation software, and
``(B) provide a demonstration server for
downloading the partially populated printable document
file.
``(2) Tax forms.--Not later than February 15, 2025, and
annually thereafter, the Secretary shall provide on the
Secretary's website a secure function that allows a taxpayer to
download, as both a printable document file and in a form
suitable for input to automatic tax preparation software, the
1040, 1040A, and 1040EZ forms that are populated with
information with respect to the taxpayer that is reported under
chapter 61 or any other provision of this title under which
reporting of information is required.
``(d) 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.
``(e) Disclaimer.--Before any form can be downloaded under the
program established under subsection (a), taxpayer must acknowledge
that--
``(1) the taxpayer is responsible for the accuracy of his
return, and
``(2) all information provided in the downloadable form
under such program needs to be verified.
``(f) Information Provided for Wage and Self Employment Income.--
For purposes of subsection (a)--
``(1) Information related to calendar year 2024.--In the
case of information relating to wages paid, and amounts of
self-employment income, for calendar year 2024 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, using best efforts, make
such information available to the Secretary not later than
January 31, 2025.
``(2) Information related to calendar year 2025 and
thereafter.--In the case of information relating to wages paid,
and amounts of self-employment income, for any calendar year
after 2024 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 January 31 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
subchapter 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, and amounts of self-employment
income, be provided to the Commissioner not later than January 31 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. 7531. Automated partially pre-populated tax returns.''.
(e) Effective Date.--The amendments made by this section shall
apply to returns for taxable years beginning after December 31, 2023.
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